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1
Conformidade contábil-fiscal e gerenciamento de resultados contábeis no Brasil
Conformidade contábil-fiscal e gerenciamento de resultados contábeis no Brasil
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Conformidade contábil-fiscal e gerenciamento de resultados contábeis no Brasil

RACE (Joaçaba), 2019-03, Vol.18 (1), p.9-30 [Tạp chí có phản biện]

LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1678-6483 ;ISSN: 2179-4936 ;EISSN: 2179-4936 ;DOI: 10.18593/race.18854

Tài liệu số/Tài liệu điện tử

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2
Influência da governança corporativa na escolha do tipo de gerenciamento de resultados
Influência da governança corporativa na escolha do tipo de gerenciamento de resultados
Material Type:
Bài báo 		Thêm vào Góc nghiên cứu

Influência da governança corporativa na escolha do tipo de gerenciamento de resultados

Revista Contemporânea de Contabilidade, 2020, Vol.17 (44), p.105-122 [Tạp chí có phản biện]

LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1807-1821

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3
A remuneração dos executivos mitiga os accruals discricionários? Uma análise em bancos brasileiros de capital aberto
A remuneração dos executivos mitiga os accruals discricionários? Uma análise em bancos brasileiros de capital aberto
Material Type:
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A remuneração dos executivos mitiga os accruals discricionários? Uma análise em bancos brasileiros de capital aberto

Contextus (Fortaleza), 2020, Vol.18 (jan/dez 2020), p.25-38 [Tạp chí có phản biện]

LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1678-2089 ;ISSN: 2178-9258 ;EISSN: 2178-9258

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4
Earnings management and European Regulation 1606/2002: Evidence from non-financial Portuguese companies listed in Euronext
Earnings management and European Regulation 1606/2002: Evidence from non-financial Portuguese companies listed in Euronext
Material Type:
Bài báo 		Thêm vào Góc nghiên cứu

Earnings management and European Regulation 1606/2002: Evidence from non-financial Portuguese companies listed in Euronext

Revista de contabilidad, 2017-07, Vol.20 (2), p.107-117 [Tạp chí có phản biện]

2017 ASEPUC ;Copyright ASEPUC (Associacion Espanola de Profesores Universitarios de Contabilidad) 2017 ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1138-4891 ;EISSN: 1988-4672 ;DOI: 10.1016/j.rcsar.2017.05.002

Tài liệu số/Tài liệu điện tử

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5
Using corporate accruals to evaluate management quality: Evidence from Asian countries
Using corporate accruals to evaluate management quality: Evidence from Asian countries
Material Type:
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Using corporate accruals to evaluate management quality: Evidence from Asian countries

Aestimatio (Madrid), 2017-01 (15), p.2-67

Copyright Instituto de Estudios Bursatiles 2017 ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 2173-0164 ;EISSN: 2173-1926 ;DOI: 10.5605/IEB.15.3

Tài liệu số/Tài liệu điện tử

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6
How do we assess the quality of corporate financial reporting? A methodological issue
How do we assess the quality of corporate financial reporting? A methodological issue
Material Type:
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How do we assess the quality of corporate financial reporting? A methodological issue

Aestimatio (Madrid), 2016-01, Vol.13 (2015), p.2-17

Copyright Instituto de Estudios Bursatiles 2016 ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 2173-0164 ;EISSN: 2173-1926 ;DOI: 10.5605/IEB.13.1

Tài liệu số/Tài liệu điện tử

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7
Manipulación Contable y Calidad del Auditor. Un Estudio Empírico de la Realidad Española
Manipulación Contable y Calidad del Auditor. Un Estudio Empírico de la Realidad Española
Material Type:
Bài báo 		Thêm vào Góc nghiên cứu

Manipulación Contable y Calidad del Auditor. Un Estudio Empírico de la Realidad Española

Revista española de financiación y contabilidad, 2004-01, Vol.33 (123), p.1025-1061 [Tạp chí có phản biện]

2004 Taylor and Francis Group, LLC 2004 ;free ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 0210-2412 ;EISSN: 2332-0753 ;DOI: 10.1080/02102412.2004.10779538

Tài liệu số/Tài liệu điện tử

Trích dẫn Trích dẫn bởi
8
Actuación Discrecional Sobre el Resultado Ante un Cambio en la Normativa Fiscal
Actuación Discrecional Sobre el Resultado Ante un Cambio en la Normativa Fiscal
Material Type:
Bài báo 		Thêm vào Góc nghiên cứu

Actuación Discrecional Sobre el Resultado Ante un Cambio en la Normativa Fiscal

Revista española de financiación y contabilidad, 2004-01, Vol.33 (122), p.603-636 [Tạp chí có phản biện]

2004 Taylor and Francis Group, LLC 2004 ;free ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 0210-2412 ;EISSN: 2332-0753 ;DOI: 10.1080/02102412.2004.10779527

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9
Ownership Concentration, Debt Financing and the Investment Opportunity Set as Determinants of Accounting Discretion: Empirical Evidence From Spain
Ownership Concentration, Debt Financing and the Investment Opportunity Set as Determinants of Accounting Discretion: Empirical Evidence From Spain
Material Type:
Bài báo 		Thêm vào Góc nghiên cứu

Ownership Concentration, Debt Financing and the Investment Opportunity Set as Determinants of Accounting Discretion: Empirical Evidence From Spain

Revista española de financiación y contabilidad, 2003, Vol.32 (115), p.215-255 [Tạp chí có phản biện]

2003 Taylor and Francis Group, LLC 2003 ;free ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 0210-2412 ;EISSN: 2332-0753 ;DOI: 10.1080/02102412.2003.10779480

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10
The Beauty and the Beast of earning management in Indonesia
The Beauty and the Beast of earning management in Indonesia
Material Type:
Bài báo 		Thêm vào Góc nghiên cứu

The Beauty and the Beast of earning management in Indonesia

Opción (Maracaibo, Venezuela), 2020 (91) [Tạp chí có phản biện]

LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1012-1587

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