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

Published: 2013-10-01


Editorial

Editorial

Fernando Galdi
Abstract 281 |

Articles

Earnings management in Brazil: a survey of the literature

Antonio Lopo Martinez
Abstract 895 | PDF English Downloads 220 PDF Português (Português (Brasil)) Downloads 231 | 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 674 | PDF English Downloads 158 PDF Português (Português (Brasil)) Downloads 186 | 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 635 | PDF English Downloads 136 PDF Português (Português (Brasil)) Downloads 146 | 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 680 | PDF English Downloads 168 PDF Português (Português (Brasil)) Downloads 283 | 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 752 | PDF English Downloads 159 PDF Português (Português (Brasil)) Downloads 222 | 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 689 | PDF English Downloads 152 PDF Português (Português (Brasil)) Downloads 184 | DOI https://doi.org/10.15728/bbr.2013.10.4.6

Page 133-146