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

Published: 2013-10-01


Editorial

Editorial

Fernando Galdi
Abstract 72 |

Articles

Earnings management in Brazil: a survey of the literature

Antonio Lopo Martinez
Abstract 272 | PDF English Downloads 54 PDF Português (Português (Brasil)) Downloads 63 | 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 207 | PDF English Downloads 40 PDF Português (Português (Brasil)) Downloads 46 | 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 206 | PDF English Downloads 31 PDF Português (Português (Brasil)) Downloads 31 | 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 212 | PDF English Downloads 37 PDF Português (Português (Brasil)) Downloads 59 | 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 221 | PDF English Downloads 38 PDF Português (Português (Brasil)) Downloads 53 | 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 213 | PDF English Downloads 33 PDF Português (Português (Brasil)) Downloads 36 | DOI https://doi.org/10.15728/bbr.2013.10.4.6

Page 133-146