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

Published: 2013-10-01


Editorial

Editorial

Fernando Galdi
Abstract 263 |

Articles

Earnings management in Brazil: a survey of the literature

Antonio Lopo Martinez
Abstract 837 | PDF English Downloads 209 PDF Português (Português (Brasil)) Downloads 208 | 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 634 | PDF English Downloads 147 PDF Português (Português (Brasil)) Downloads 163 | 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 610 | PDF English Downloads 127 PDF Português (Português (Brasil)) Downloads 137 | 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 640 | PDF English Downloads 149 PDF Português (Português (Brasil)) Downloads 242 | 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 707 | PDF English Downloads 147 PDF Português (Português (Brasil)) Downloads 193 | 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 651 | PDF English Downloads 138 PDF Português (Português (Brasil)) Downloads 153 | DOI https://doi.org/10.15728/bbr.2013.10.4.6

Page 133-146