Vol. 10 No. 4 (2013): October to December 2013
Editorial
Editorial
Abstract 491 |Articles
Earnings management in Brazil: a survey of the literature
Abstract 1351 | PDF English Downloads 475 PDF Português (Português (Brasil)) Downloads 472 | DOI https://doi.org/10.15728/bbr.2013.10.4.1
Page 1-29
Venture capital and earnings management in IPOs
Abstract 958 | PDF English Downloads 368 PDF Português (Português (Brasil)) Downloads 363 | 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 865 | PDF English Downloads 292 PDF Português (Português (Brasil)) Downloads 268 | DOI https://doi.org/10.15728/bbr.2013.10.4.3
Page 65-90
Earnings management in Brazilian credit unions
Abstract 971 | PDF English Downloads 388 PDF Português (Português (Brasil)) Downloads 488 | 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 1046 | PDF English Downloads 381 PDF Português (Português (Brasil)) Downloads 397 | 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 974 | PDF English Downloads 348 PDF Português (Português (Brasil)) Downloads 334 | DOI https://doi.org/10.15728/bbr.2013.10.4.6
Page 133-146