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Peer-reviewed Journals (19)

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language: Spanish

Result Number	Material Type	Record Details and Options
1	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
2	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
3	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
4	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
5	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
6	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
7	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
8	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
9	Material Type: Article	Last chance for a big bath: managing deferred taxes under IAS 12 in Brazilian listed firms Revista Contabilidade & Finanças, 2019-05, Vol.30 (80), p.268-281 [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: 10.1590/1808-057x201806340 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
10	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
11	Material Type: Article	Voluntary disclosure and earnings management: evidence from the Brazilian capital market Revista Contabilidade & Finanças, 2017-05, Vol.28 (74), p.249-263 [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: 1519-7077 ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201703360 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
12	Material Type: Article	Value relevance vis-a-vis disclosure on business combinations and goodwill recognized by publicly traded Brazilian companies Revista Contabilidade & Finanças, 2017-01, Vol.28 (73), p.77-92 [Peer Reviewed Journal] COPYRIGHT 2017 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2017 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201703240 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
13	Material Type: Article	Effects of the audit committee and the fiscal council on earnings quality in Brazil Revista Contabilidade & Finanças, 2017-05, Vol.28 (74), p.229-248 [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: 10.1590/1808-057x201703250 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
14	Material Type: Article	Asociatividad empresarial y fuentes de capital social: hacia un modelo explicativo Innovar : revista de ciencias administrativas y sociales, 2020-07, Vol.30 (77), p.107-122 [Peer Reviewed Journal] 2020. This work is published under https://creativecommons.org/licenses/by-nc-sa/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-NonCommercial-ShareAlike 4.0 International License. ;ISSN: 0121-5051 ;EISSN: 2248-6968 ;DOI: 10.15446/innovar.v30n77.87452 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
15	Material Type: Article	Heterogeneity in earnings quality between different classes of companies after IFRS adoption: evidence from Brazil Revista Contabilidade & Finanças, 2017-01, Vol.28 (73), p.113-131 [Peer Reviewed Journal] COPYRIGHT 2017 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2017 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1519-7077 ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201702750 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
16	Material Type: Article	Consequences for Future Return with Earnings Management through Real Operating Activities Revista Contabilidade & Finanças, 2016-05, Vol.27 (71), p.232-242 [Peer Reviewed Journal] COPYRIGHT 2016 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2016 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1519-7077 ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201602520 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
17	Material Type: Article	Debt issues and earnings management Revista Contabilidade & Finanças, 2016-09, Vol.27 (72), p.291-305 [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: 10.1590/1808-057x201601660 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
18	Material Type: Article	Impacto de las IFRS en la calidad del reporte financiero en Latinoamérica y el Caribe Contaduría, administración, 2018, Vol.63 (spe2), p.841-861 [Peer Reviewed Journal] This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 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: 0186-1042 ;DOI: 10.22201/fca.24488410e.2018.1233 Digital Resources/Online E-Resources View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
19	Material Type: Article	Evidencias de manipulación de resultados presupuestarios en el sector público: análisis cross-subnational para el Brasil Cuadernos de contabilidad, 2018-01, Vol.19 (48), p.1-14 COPYRIGHT 2018 Pontificia Universidad Javeriana ;2018. This work is licensed 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. ;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: 0123-1472 ;EISSN: 2500-6045 ;DOI: 10.11144/Javeriana.cc18-48.emrp Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
20	Material Type: Article	Prácticas de earning management en el sector retail de Chile. El caso La Polar Cuadernos de contabilidad, 2017-01, Vol.18 (45), p.22-39 COPYRIGHT 2017 Pontificia Universidad Javeriana ;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: 0123-1472 ;EISSN: 2500-6045 ;DOI: 10.11144/Javeriana.cc18-45.pems Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by