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Peer-reviewed Journals (59)

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Result Number	Material Type	Record Details and Options
1	Material Type: Article	Relationship between earnings management and abnormal book-tax differences in Brazil Revista Contabilidade & Finanças, 2021-04, Vol.32 (85), p.46-64 [Peer Reviewed Journal] This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202009230 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
2	Material Type: Article	The Effects of Business Strategy and Product Market Competition on Real Earnings Management BBR Brazilian business review (Portuguese ed.), 2023-09, Vol.20 (5), p.561-579 COPYRIGHT 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.en Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
3	Material Type: Article	Big Bath Accounting in an Emerging Market: Evidence from Newly Appointed CEOs in Brazil Journal 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/S0718-27242023000100093 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
4	Material Type: Article	The Relationship between Earnings Management and Equity Market Timing Revista 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.en Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
5	Material Type: Article	Frequency of Interim Reporting and Impairment Losses on Financial Assets BBR Brazilian business review (Portuguese ed.), 2023-03, Vol.20 (2), p.118-132 COPYRIGHT 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.en Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
6	Material Type: Article	The influence of national culture on the relationship between corporate governance and earnings management Revista Contabilidade & Finanças, 2021-05, Vol.32 (86), p.207-223 [Peer Reviewed Journal] COPYRIGHT 2021 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2021 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202110510 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
7	Material Type: Article	Financial Crisis and Impairment Recognition in Non-Financial Assets Revista 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.v23i2.4108 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
8	Material Type: Article	Investor Sentiment and Earnings Management: Evidence on the use of discretionary accruals to meet earnings benchmarks Brazilian business review, 2024-03, Vol.21 (2), p.1-18 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: 1808-2386 ;EISSN: 1808-2386 ;DOI: 10.15728/bbr.2022.1207.en Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
9	Material Type: Article	Dividend persistence and earnings management in emerging markets Revista Contabilidade & Finanças, 2022-01, Vol.33 (88), p.130-149 [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: 10.1590/1808-057x202113040 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
10	Material Type: Article	Earnings thresholds among Brazilian listed companies: a strategy to avoid earnings losses or decreases Revista 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.v25i4.4244 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
11	Material Type: Article	Investor sentiment and earnings management in Brazil Revista Contabilidade & Finanças, 2020-05, Vol.31 (83), p.283-301 [Peer Reviewed Journal] COPYRIGHT 2020 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2020 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201909130 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
12	Material Type: Article	Determinants of goodwill impairment loss recognition Revista Contabilidade & Finanças, 2016-09, Vol.27 (72), p.349-362 [Peer Reviewed Journal] COPYRIGHT 2016 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep-Dec 2016 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201602010 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
13	Material Type: Article	Women on the Board: Do They Manage Earnings? Empirical Evidence from European Listed Firms Revista 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.v21i3.4010 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
14	Material Type: Article	Sticky Costs Behavior and Earnings Management BBR Brazilian business review (Portuguese ed.), 2019-03, Vol.16 (2), p.191-206 COPYRIGHT 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.2019.16.2.6 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
15	Material Type: Article	The effect of financial characteristics on earnings management moderated by corporate governance Semestre económico, 2022-05, Vol.24 (57), p.151-170 [Peer Reviewed Journal] 2021. This work is published under https://creativecommons.org/licenses/by-nc-nd/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-NonCommercial 4.0 International License. ;ISSN: 0120-6346 ;ISSN: 2248-4345 ;EISSN: 2248-4345 ;DOI: 10.22395/seec.v24n57a7 Digital Resources/Online E-Resources View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
16	Material Type: Article	The impact of audit rotation on the comparability of financial reports Revista Contabilidade & Finanças, 2021-12, Vol.32 (87), p.413-428 [Peer Reviewed Journal] COPYRIGHT 2021 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep-Dec 2021 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202111830 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
17	Material Type: Article	Do I win, does the company win, or do we both win? Moderate traits of the Dark Triad and profit maximization Revista Contabilidade & Finanças, 2019-01, Vol.30 (79), p.123-138 [Peer Reviewed Journal] COPYRIGHT 2019 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2019 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201806020 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
18	Material Type: Article	Standard Jones and Modified Jones: An Earnings Management Tutorial Revista 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.en Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
19	Material Type: Article	A model to assess the relationship between management opportunism and auditor reaction. Simulation on financial restatements and on a sample of Brazilian companies listed on NYSE Revista brasileira de gestão de negócios, 2021-04, Vol.23 (2), p.337-352 [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.v23i2.4101 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
20	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