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

Published: 2013-10-01


Editorial

Editorial

Fernando Galdi
Abstract 314 |

Articles

Earnings management in Brazil: a survey of the literature

Antonio Lopo Martinez
Abstract 942 | PDF English Downloads 247 PDF Português (Português (Brasil)) Downloads 250 | 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 713 | PDF English Downloads 178 PDF Português (Português (Brasil)) Downloads 209 | 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 666 | PDF English Downloads 155 PDF Português (Português (Brasil)) Downloads 159 | 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 715 | PDF English Downloads 191 PDF Português (Português (Brasil)) Downloads 313 | 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 787 | PDF English Downloads 175 PDF Português (Português (Brasil)) Downloads 241 | 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 713 | PDF English Downloads 170 PDF Português (Português (Brasil)) Downloads 205 | DOI https://doi.org/10.15728/bbr.2013.10.4.6

Page 133-146