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

Published: 2013-10-01


Editorial

Editorial

Fernando Galdi
Abstract 436 |

Articles

Earnings management in Brazil: a survey of the literature

Antonio Lopo Martinez
Abstract 1198 | PDF English Downloads 427 PDF Português (Português (Brasil)) Downloads 401 | 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 894 | PDF English Downloads 327 PDF Português (Português (Brasil)) Downloads 318 | 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 802 | PDF English Downloads 255 PDF Português (Português (Brasil)) Downloads 238 | 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 903 | PDF English Downloads 342 PDF Português (Português (Brasil)) Downloads 432 | 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 969 | PDF English Downloads 333 PDF Português (Português (Brasil)) Downloads 350 | 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 878 | PDF English Downloads 302 PDF Português (Português (Brasil)) Downloads 300 | DOI https://doi.org/10.15728/bbr.2013.10.4.6

Page 133-146