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

Published: 2013-10-01


Editorial

Editorial

Fernando Galdi
Abstract 142 |

Articles

Earnings management in Brazil: a survey of the literature

Antonio Lopo Martinez
Abstract 545 | PDF English Downloads 108 PDF Português (Português (Brasil)) Downloads 118 | 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 425 | PDF English Downloads 74 PDF Português (Português (Brasil)) Downloads 78 | 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 410 | PDF English Downloads 53 PDF Português (Português (Brasil)) Downloads 53 | 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 430 | PDF English Downloads 66 PDF Português (Português (Brasil)) Downloads 131 | 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 474 | PDF English Downloads 69 PDF Português (Português (Brasil)) Downloads 101 | 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 439 | PDF English Downloads 66 PDF Português (Português (Brasil)) Downloads 66 | DOI https://doi.org/10.15728/bbr.2013.10.4.6

Page 133-146