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

Published: 2013-10-01


Editorial

Editorial

Fernando Galdi
Abstract 341 |

Articles

Earnings management in Brazil: a survey of the literature

Antonio Lopo Martinez
Abstract 991 | PDF English Downloads 277 PDF Português (Português (Brasil)) Downloads 276 | 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 753 | PDF English Downloads 202 PDF Português (Português (Brasil)) Downloads 234 | 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 690 | PDF English Downloads 173 PDF Português (Português (Brasil)) Downloads 177 | 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 742 | PDF English Downloads 217 PDF Português (Português (Brasil)) Downloads 338 | 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 817 | PDF English Downloads 207 PDF Português (Português (Brasil)) Downloads 265 | 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 747 | PDF English Downloads 192 PDF Português (Português (Brasil)) Downloads 225 | DOI https://doi.org/10.15728/bbr.2013.10.4.6

Page 133-146