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Peer-reviewed Journals (57)

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Result Number	Material Type	Record Details and Options
21	Material Type: Article	LATENT FACTORS OF HUMAN CAPITAL AND BUSINESS PROCESSES OPTIMISATION AS A MEANS OF VALUE CREATION IN BRAZILIAN ORGANISATIONS South African journal of industrial engineering, 2023-05, Vol.34 (1), p.72-84 [Peer Reviewed Journal] 2023. This work is published under https://creativecommons.org/licenses/by/3.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1012-277X ;ISSN: 2224-7890 ;EISSN: 2224-7890 ;DOI: 10.7166/34-1-2835 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
22	Material Type: Article	Earnings thresholds in South Africa listed enterprises: Manipulating research and developmental expenditures South African Journal of Economic and Management Sciences, 2023, Vol.26 (1), p.1-8 [Peer Reviewed Journal] COPYRIGHT 2023 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;2023. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v26i1.4600 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
23	Material Type: Article	Effect of earnings management on economic value added : G20 and African countries study South African Journal of Economic and Management Sciences, 2017, Vol.20 (1), p.1-9 [Peer Reviewed Journal] COPYRIGHT 2017 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;Copyright AOSIS (Pty) Ltd 2017 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v20i1.1247 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
24	Material Type: Article	The effect on the BTD of IFRS adoption and the end of the Transitional Tax Regime (RTT) in Brazil Revista Contabilidade & Finanças, 2022-04, Vol.33 (88), p.96-111 [Peer Reviewed Journal] COPYRIGHT 2022 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202113980 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
25	Material Type: Article	Corporate social responsibility and earnings management of South African companies South African journal of economic and management sciences, 2018, Vol.21 (1), p.1-13 [Peer Reviewed Journal] 2018. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v21i1.1849 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
26	Material Type: Article	Integrated report quality and earnings management – Evidence from South Africa South African Journal of Economic and Management Sciences, 2022, Vol.25 (1), p.1-10 [Peer Reviewed Journal] COPYRIGHT 2022 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;2022. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v25i1.4581 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
27	Material Type: Article	Earnings quality, investment decisions, and financial constraint Revista brasileira de gestão de negócios, 2018-10, Vol.20 (4), p.573-598 [Peer Reviewed Journal] COPYRIGHT 2018 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;2018. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1806-4892 ;ISSN: 1983-0807 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v0i0.3067 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
28	Material Type: Article	Financial Reporting Quality and Sustainability Information Disclosure in Brazil BBR Brazilian business review (Portuguese ed.), 2019-11, Vol.16 (6), p.555-575 COPYRIGHT 2019 Fucape Business School/ Brazilian Business Review ;2019. This work is published under https://creativecommons.org/licenses/by/4.0 (the“License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1808-2386 ;ISSN: 1807-734X ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2019.16.6.2 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
29	Material Type: Article	CEO narcissism and corporate tax avoidance Revista Contabilidade & Finanças, 2021-01, Vol.32 (85), p.80-94 [Peer Reviewed Journal] COPYRIGHT 2021 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2021 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202009800 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
30	Material Type: Article	Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals BBR Brazilian business review (Portuguese ed.), 2018-09, Vol.15 (5), p.410-426 COPYRIGHT 2018 Fucape Business School/ Brazilian Business Review ;COPYRIGHT 2018 Fucape Business School/ Brazilian Business Review ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1808-2386 ;ISSN: 1807-734X ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2018.15.5.1 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
31	Material Type: Article	O Impacto da IFRS 15 na Qualidade dos Accruals e no Gerenciamento de Resultados das Empresas Brasileiras de Capital Aberto Revista brasileira de gestão de negócios, 2022-12, Vol.24 (4), p.675-691 [Peer Reviewed Journal] This work is licensed under a Creative Commons Attribution 4.0 International License. ;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: 1983-0807 ;ISSN: 1806-4892 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v24i4.4197 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
32	Material Type: Article	IFRS adoption and firms' opacity around the world: What factors affect this relationship? Journal of Economics, Finance and Administrative Science, 2021, Vol.26 (51), p.7-21 [Peer Reviewed Journal] COPYRIGHT 2021 Universidad ESAN, Peru ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-02-2020-0060 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
33	Material Type: Article	International Financial Reporting Standards and Earnings Management in Latin America RAC - Revista de Administracao Contemporanea, 2016-05, Vol.20 (3), p.368-388 [Peer Reviewed Journal] COPYRIGHT 2016 Associacao Nacional de Pos-Graduacao e Pesquisa em Administracao-ANPAD ;Copyright Associação Nacional de Pós-Graduação e Pesquisa em Administração May/Jun 2016 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1415-6555 ;ISSN: 1982-7849 ;EISSN: 1415-6555 ;EISSN: 1982-7849 ;DOI: 10.1590/1982-7849rac2016140035 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
34	Material Type: Article	Loss Reserve Error in the Brazilian Insurance Market: empirical evidence of the response to economic and tax regulations Revista brasileira de gestão de negócios, 2018-10, Vol.20 (4), p.550-572 [Peer Reviewed Journal] COPYRIGHT 2018 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;2018. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1806-4892 ;ISSN: 1983-0807 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v0i0.2942 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
35	Material Type: Article	Business cycles and earnings management strategies: a study in Brazilian public firms Revista Contabilidade & Finanças, 2019-05, Vol.30 (80), p.216-233 [Peer Reviewed Journal] COPYRIGHT 2019 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2019 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201806870 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
36	Material Type: Article	Earnings management and economic crises in the brazilian capital market Revista de Administração de Empresas, 2014-06, Vol.54 (3), p.268-283 [Peer Reviewed Journal] This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 0034-7590 ;ISSN: 2178-938X ;EISSN: 1676-5648 ;DOI: 10.1590/S0034-759020140303 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
37	Material Type: Article	Asset growth and stock return: evidence in the Brazilian market Revista Contabilidade & Finanças, 2018-09, Vol.29 (78), p.418-434 [Peer Reviewed Journal] COPYRIGHT 2018 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep-Dec 2018 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201805080 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
38	Material Type: Article	Earnings management through loss avoidance : does South Africa have a good story to tell? South African journal of economic and management sciences, 2016-01, Vol.19 (1), p.18-34 [Peer Reviewed Journal] This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.17159/2222-3436/2016/v19n1a2 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
39	Material Type: Article	Gerenciamento de resultados e ciclo eleitoral em municípios brasileiros Revista de administração pública (Rio de Janeiro), 2021-05, Vol.55 (3), p.697-715 [Peer Reviewed Journal] 2021. This work is licensed under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 0034-7612 ;ISSN: 1982-3134 ;EISSN: 1982-3134 ;DOI: 10.1590/0034-761220200112 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
40	Material Type: Article	Influence of board, interlocking on earnings management Revista Contabilidade & Finanças, 2017-05, Vol.28 (74), p.179-196 [Peer Reviewed Journal] COPYRIGHT 2017 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May/Aug 2017 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201701980 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by