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

Published: 2013-10-01


Editorial

Editorial

Fernando Galdi
Abstract 233 |

Articles

Earnings management in Brazil: a survey of the literature

Antonio Lopo Martinez
Abstract 750 | PDF English Downloads 186 PDF Português (Português (Brasil)) Downloads 183 | 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 559 | PDF English Downloads 128 PDF Português (Português (Brasil)) Downloads 142 | 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 549 | PDF English Downloads 111 PDF Português (Português (Brasil)) Downloads 114 | 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 575 | PDF English Downloads 127 PDF Português (Português (Brasil)) Downloads 218 | 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 629 | PDF English Downloads 128 PDF Português (Português (Brasil)) Downloads 161 | 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 591 | PDF English Downloads 119 PDF Português (Português (Brasil)) Downloads 126 | DOI https://doi.org/10.15728/bbr.2013.10.4.6

Page 133-146