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

Published: 2013-10-01


Editorial

Editorial

Fernando Galdi
Abstract 191 |

Articles

Earnings management in Brazil: a survey of the literature

Antonio Lopo Martinez
Abstract 662 | PDF English Downloads 134 PDF Português (Português (Brasil)) Downloads 142 | 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 511 | PDF English Downloads 94 PDF Português (Português (Brasil)) Downloads 96 | 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 500 | PDF English Downloads 74 PDF Português (Português (Brasil)) Downloads 77 | 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 515 | PDF English Downloads 88 PDF Português (Português (Brasil)) Downloads 169 | 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 572 | PDF English Downloads 92 PDF Português (Português (Brasil)) Downloads 122 | 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 529 | PDF English Downloads 84 PDF Português (Português (Brasil)) Downloads 86 | DOI https://doi.org/10.15728/bbr.2013.10.4.6

Page 133-146