Vol. 10 No. 4 (2013): October to December 2013
Editorial
Editorial
Abstract 601 |Articles
Earnings management in Brazil: a survey of the literature
Abstract 1677 | PDF English Downloads 646 PDF Português (Português (Brasil)) Downloads 628 | DOI https://doi.org/10.15728/bbr.2013.10.4.1
Page 1-29
Venture capital and earnings management in IPOs
Abstract 1066 | PDF English Downloads 485 PDF Português (Português (Brasil)) Downloads 477 | 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 998 | PDF English Downloads 416 PDF Português (Português (Brasil)) Downloads 510 | DOI https://doi.org/10.15728/bbr.2013.10.4.3
Page 65-90
Earnings management in Brazilian credit unions
Abstract 1126 | PDF English Downloads 502 PDF Português (Português (Brasil)) Downloads 670 | 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 1285 | PDF English Downloads 506 PDF Português (Português (Brasil)) Downloads 559 | 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 1112 | PDF English Downloads 469 PDF Português (Português (Brasil)) Downloads 450 | DOI https://doi.org/10.15728/bbr.2013.10.4.6
Page 133-146