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The Effects of Business Strategy and Product Market Competition on Real Earnings ManagementBBR Brazilian business review (Portuguese ed.), 2023-09, Vol.20 (5), p.561-579COPYRIGHT 2023 Fucape Business School/ Brazilian Business Review ;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: 1808-2386 ;ISSN: 1807-734X ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2022.1254.enFull text available |
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Big Bath Accounting in an Emerging Market: Evidence from Newly Appointed CEOs in BrazilJournal of technology management & innovation, 2023, Vol.18 (1), p.93-103 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 0718-2724 ;EISSN: 0718-2724 ;DOI: 10.4067/S0718-27242023000100093Full text available |
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Political uncertainty and earnings management: Evidence from Latin American countriesRAM. Revista de Administração Mackenzie, 2024-01, Vol.25 (2), p.1-29 [Peer Reviewed Journal]2024. 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: 1518-6776 ;ISSN: 1678-6971 ;EISSN: 1678-6971 ;DOI: 10.1590/1678-6971/eRAMF240290Full text available |
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The Relationship between Earnings Management and Equity Market TimingRevista de administração contemporânea, 2021, Vol.25 (6), p.e200289-e200289 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1415-6555 ;ISSN: 1982-7849 ;EISSN: 1982-7849 ;DOI: 10.1590/1982-7849rac2021200289.enFull text available |
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Frequency of Interim Reporting and Impairment Losses on Financial AssetsBBR Brazilian business review (Portuguese ed.), 2023-03, Vol.20 (2), p.118-132COPYRIGHT 2023 Fucape Business School/ Brazilian Business Review ;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: 1808-2386 ;ISSN: 1807-734X ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2023.20.2.1.enFull text available |
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Financial Crisis and Impairment Recognition in Non-Financial AssetsRevista brasileira de gestão de negócios, 2021-04, Vol.23 (2), p.370-387 [Peer Reviewed Journal]COPYRIGHT 2021 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;2021. 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.v23i2.4108Full text available |
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Investor Sentiment and Earnings Management: Evidence on the use of discretionary accruals to meet earnings benchmarksBrazilian business review, 2024-03, Vol.21 (2), p.1-182024. 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 ;EISSN: 1808-2386 ;DOI: 10.15728/bbr.2022.1207.enFull text available |
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Earnings Management and Quarterly Discretionary Accruals Level in the Brazilian Stock MarketBBR Brazilian business review (Portuguese ed.), 2019-05, Vol.16 (3), p.297-314COPYRIGHT 2019 Fucape Business School/ Brazilian Business Review ;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.2019.16.3.6Full text available |
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INVESTOR SENTIMENT AND EARNINGS MANAGEMENT: DOES ANALYSTS' MONITORING MATTER?RAM. Revista de Administração Mackenzie, 2018, Vol.19 (4), p.1-28 [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: 1518-6776 ;ISSN: 1678-6971 ;EISSN: 1678-6971 ;DOI: 10.1590/1678-6971/eRAMF180104Full text available |
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Women on the Board: Do They Manage Earnings? Empirical Evidence from European Listed FirmsRevista brasileira de gestão de negócios, 2019-07, Vol.21 (3), p.582-597 [Peer Reviewed Journal]COPYRIGHT 2019 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;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.v21i3.4010Full text available |
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Material Type: Article
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Earnings thresholds among Brazilian listed companies: a strategy to avoid earnings losses or decreasesRevista brasileira de gestão de negócios, 2023-10, Vol.25 (4), p.440-455 [Peer Reviewed Journal]COPYRIGHT 2023 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;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: 1806-4892 ;ISSN: 1983-0807 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v25i4.4244Full text available |
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Material Type: Article
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Sticky Costs Behavior and Earnings ManagementBBR Brazilian business review (Portuguese ed.), 2019-03, Vol.16 (2), p.191-206COPYRIGHT 2019 Fucape Business School/ Brazilian Business Review ;COPYRIGHT 2019 Fucape Business School/ Brazilian Business Review ;Copyright FUCAPE Business School Mar/Apr 2019 ;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.2019.16.2.6Full text available |
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Standard Jones and Modified Jones: An Earnings Management TutorialRevista de administração contemporânea, 2022, Vol.26 (2), p.1-13 [Peer Reviewed Journal]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: 1415-6555 ;ISSN: 1982-7849 ;EISSN: 1982-7849 ;DOI: 10.1590/1982-7849rac2022200305.enFull text available |
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Material Type: Article
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Earnings thresholds in South Africa listed enterprises: Manipulating research and developmental expendituresSouth 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.v26i1.4600Full text available |
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Material Type: Article
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Effect of earnings management on economic value added : G20 and African countries studySouth 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.v20i1.1247Full text available |
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Material Type: Article
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Corporate social responsibility and earnings management of South African companiesSouth 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.v21i1.1849Full text available |
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Material Type: Article
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Integrated report quality and earnings management – Evidence from South AfricaSouth 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.v25i1.4581Full text available |
18 |
Material Type: Article
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Earnings quality, investment decisions, and financial constraintRevista 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.v0i0.3067Full text available |
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Material Type: Article
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Financial Reporting Quality and Sustainability Information Disclosure in BrazilBBR Brazilian business review (Portuguese ed.), 2019-11, Vol.16 (6), p.555-575COPYRIGHT 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.2019.16.6.2Full text available |
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Material Type: Article
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Audit Rotation And Earnings Quality: An Analysis Using Discretionary AccrualsBBR Brazilian business review (Portuguese ed.), 2018-09, Vol.15 (5), p.410-426COPYRIGHT 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.2018.15.5.1Full text available |