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

Published: 2013-10-01


Editorial

Editorial

Fernando Galdi
Abstract 29 |

Articles

Earnings management in Brazil: a survey of the literature

Antonio Lopo Martinez
Abstract 97 | PDF English Downloads 17 PDF Português (Português (Brasil)) Downloads 30 | 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 78 | PDF English Downloads 16 PDF Português (Português (Brasil)) Downloads 18 | 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 82 | PDF English Downloads 12 PDF Português (Português (Brasil)) Downloads 16 | 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 83 | PDF English Downloads 16 PDF Português (Português (Brasil)) Downloads 28 | 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 87 | PDF English Downloads 16 PDF Português (Português (Brasil)) Downloads 24 | 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 84 | PDF English Downloads 13 PDF Português (Português (Brasil)) Downloads 14 | DOI https://doi.org/10.15728/bbr.2013.10.4.6

Page 133-146