Vol 10 No 4 (2013): October to December 2013

Published: 2013-10-01


Editorial

Editorial

Fernando Galdi
Abstract 103 |

Articles

Earnings management in Brazil: a survey of the literature

Antonio Lopo Martinez
Abstract 476 | PDF English Downloads 96 PDF Português (Português (Brasil)) Downloads 105 | DOI https://doi.org/10.15728/bbr.2013.10.4.1

Page 1-29

Venture capital and earnings management in IPOs

Sabrina P. Ozawa Gioielli, Antonio Gledson de Carvalho, Joelson Oliveira Sampaio
Abstract 364 | PDF English Downloads 65 PDF Português (Português (Brasil)) Downloads 65 | DOI https://doi.org/10.15728/bbr.2013.10.4.2

Page 30-64

The Role of economic variables and credit portfolio attributes for estimating discretionary loan loss provisions in Brazilian banks

José Alves Dantas, Otavio Ribeiro de Medeiros, Paulo Roberto Barbosa Lustosa
Abstract 371 | PDF English Downloads 47 PDF Português (Português (Brasil)) Downloads 45 | DOI https://doi.org/10.15728/bbr.2013.10.4.3

Page 65-90

Earnings management in Brazilian credit unions

Saulo Cardoso Maia, Valéria Gama Fully Bressan, Wagner Moura Lamounier, Marcelo José Braga
Abstract 378 | PDF English Downloads 53 PDF Português (Português (Brasil)) Downloads 116 | DOI https://doi.org/10.15728/bbr.2013.10.4.4

Page 91-109

The Effect of Brazilian convergence to IFRS on earnings managment by listed Brazilian nonfinancial companies

Marta Cristina Pelucio Grecco
Abstract 407 | PDF English Downloads 60 PDF Português (Português (Brasil)) Downloads 86 | DOI https://doi.org/10.15728/bbr.2013.10.4.5

Page 110-132

Brazil’s adoption of IFRS: fertile ground for examining earnings management

Gina Cavalier-Rosa, Samuel L. Tiras
Abstract 387 | PDF English Downloads 54 PDF Português (Português (Brasil)) Downloads 52 | DOI https://doi.org/10.15728/bbr.2013.10.4.6

Page 133-146