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

Published: 2013-10-01


Editorial

Editorial

Fernando Galdi
Abstract 446 |

Articles

Earnings management in Brazil: a survey of the literature

Antonio Lopo Martinez
Abstract 1222 | PDF English Downloads 437 PDF Português (Português (Brasil)) Downloads 410 | 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 908 | PDF English Downloads 338 PDF Português (Português (Brasil)) Downloads 328 | 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 817 | PDF English Downloads 266 PDF Português (Português (Brasil)) Downloads 244 | 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 919 | PDF English Downloads 355 PDF Português (Português (Brasil)) Downloads 440 | 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 986 | PDF English Downloads 346 PDF Português (Português (Brasil)) Downloads 356 | 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 922 | PDF English Downloads 311 PDF Português (Português (Brasil)) Downloads 306 | DOI https://doi.org/10.15728/bbr.2013.10.4.6

Page 133-146