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

Published: 2013-10-01


Editorial

Editorial

Fernando Galdi
Abstract 84 |

Articles

Earnings management in Brazil: a survey of the literature

Antonio Lopo Martinez
Abstract 369 | PDF English Downloads 74 PDF Português (Português (Brasil)) Downloads 87 | 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 269 | PDF English Downloads 48 PDF Português (Português (Brasil)) Downloads 50 | 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 273 | PDF English Downloads 37 PDF Português (Português (Brasil)) Downloads 34 | 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 276 | PDF English Downloads 41 PDF Português (Português (Brasil)) Downloads 82 | 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 297 | PDF English Downloads 44 PDF Português (Português (Brasil)) Downloads 65 | 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 279 | PDF English Downloads 40 PDF Português (Português (Brasil)) Downloads 41 | DOI https://doi.org/10.15728/bbr.2013.10.4.6

Page 133-146