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

Published: 2013-10-01


Editorial

Editorial

Fernando Galdi
Abstract 474 |

Articles

Earnings management in Brazil: a survey of the literature

Antonio Lopo Martinez
Abstract 1328 | PDF English Downloads 462 PDF Português (Português (Brasil)) Downloads 455 | 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 944 | PDF English Downloads 358 PDF Português (Português (Brasil)) Downloads 352 | 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 854 | PDF English Downloads 288 PDF Português (Português (Brasil)) Downloads 262 | 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 957 | PDF English Downloads 378 PDF Português (Português (Brasil)) Downloads 469 | 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 1033 | PDF English Downloads 371 PDF Português (Português (Brasil)) Downloads 385 | 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 958 | PDF English Downloads 337 PDF Português (Português (Brasil)) Downloads 323 | DOI https://doi.org/10.15728/bbr.2013.10.4.6

Page 133-146