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

Published: 2013-10-01


Editorial

Editorial

Fernando Galdi
Abstract 411 |

Articles

Earnings management in Brazil: a survey of the literature

Antonio Lopo Martinez
Abstract 1148 | PDF English Downloads 357 PDF Português (Português (Brasil)) Downloads 353 | 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 851 | PDF English Downloads 257 PDF Português (Português (Brasil)) Downloads 288 | 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 777 | PDF English Downloads 226 PDF Português (Português (Brasil)) Downloads 219 | 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 863 | PDF English Downloads 280 PDF Português (Português (Brasil)) Downloads 395 | 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 929 | PDF English Downloads 266 PDF Português (Português (Brasil)) Downloads 320 | 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 847 | PDF English Downloads 248 PDF Português (Português (Brasil)) Downloads 280 | DOI https://doi.org/10.15728/bbr.2013.10.4.6

Page 133-146