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

Published: 2013-10-01


Editorial

Editorial

Fernando Galdi
Abstract 218 |

Articles

Earnings management in Brazil: a survey of the literature

Antonio Lopo Martinez
Abstract 724 | PDF English Downloads 166 PDF Português (Português (Brasil)) Downloads 161 | 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 539 | PDF English Downloads 112 PDF Português (Português (Brasil)) Downloads 124 | 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 529 | PDF English Downloads 94 PDF Português (Português (Brasil)) Downloads 97 | 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 547 | PDF English Downloads 109 PDF Português (Português (Brasil)) Downloads 199 | 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 606 | PDF English Downloads 110 PDF Português (Português (Brasil)) Downloads 145 | 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 560 | PDF English Downloads 102 PDF Português (Português (Brasil)) Downloads 109 | DOI https://doi.org/10.15728/bbr.2013.10.4.6

Page 133-146