Vol. 10 No. 4 (2013): October to December 2013
Editorial
Editorial
Abstract 367 |Articles
Earnings management in Brazil: a survey of the literature
Abstract 1037 | PDF English Downloads 307 PDF Português (Português (Brasil)) Downloads 305 | DOI https://doi.org/10.15728/bbr.2013.10.4.1
Page 1-29
Venture capital and earnings management in IPOs
Abstract 798 | PDF English Downloads 226 PDF Português (Português (Brasil)) Downloads 261 | 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
Abstract 726 | PDF English Downloads 197 PDF Português (Português (Brasil)) Downloads 200 | DOI https://doi.org/10.15728/bbr.2013.10.4.3
Page 65-90
Earnings management in Brazilian credit unions
Abstract 778 | PDF English Downloads 240 PDF Português (Português (Brasil)) Downloads 358 | 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
Abstract 858 | PDF English Downloads 233 PDF Português (Português (Brasil)) Downloads 289 | 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
Abstract 778 | PDF English Downloads 219 PDF Português (Português (Brasil)) Downloads 250 | DOI https://doi.org/10.15728/bbr.2013.10.4.6
Page 133-146