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21 |
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Medidas de suavização e fatores institucionais: Uma visão em empresas sul-americanasContabilidad y negocios, 2022-06, Vol.17 (33), p.119-1402022. 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. ;ISSN: 1992-1896 ;EISSN: 2221-724X ;DOI: 10.18800/contabilidad.202201.005Full text available |
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22 |
Material Type: Article
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Relationship between gray directors and executive compensation in Indian firmsEuropean journal of management and business economics, 2019-01, Vol.28 (3), p.239-265 [Peer Reviewed Journal]Krishna Prasad, K. Sankaran and Nandan Prabhu. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2444-8494 ;ISSN: 2444-8451 ;EISSN: 2444-8494 ;DOI: 10.1108/EJMBE-11-2017-0038Full text available |
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23 |
Material Type: Article
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Influence of board, interlocking on earnings managementRevista 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: 10.1590/1808-057x201701980Full text available |
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24 |
Material Type: Article
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Voluntary disclosure and earnings management: evidence from the Brazilian capital marketRevista 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: 10.1590/1808-057x201703360Full text available |
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25 |
Material Type: Article
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Responsabilidad social corporativa vs. responsabilidad contableRevista de contabilidad, 2013-01, Vol.16 (1), p.32-45 [Peer Reviewed Journal]2013 Asociación Española de Profesores Universitarios de Contabilidad (ASEPUC) ;ISSN: 1138-4891 ;EISSN: 1988-4672 ;DOI: 10.1016/S1138-4891(13)70004-9Full text available |
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26 |
Material Type: Article
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Value relevance vis-a-vis disclosure on business combinations and goodwill recognized by publicly traded Brazilian companiesRevista 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: 10.1590/1808-057x201703240Full text available |
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27 |
Material Type: Article
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Effects of the audit committee and the fiscal council on earnings quality in BrazilRevista 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: 10.1590/1808-057x201703250Full text available |
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28 |
Material Type: Article
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Prácticas de Gestión y/o Earnings Management en los resultados contables en México. Evidencia empírica 2010-2019Revista de ciencias sociales (Maracaibo, Venezuela), 2023-01, Vol.29 (1), p.155-168 [Peer Reviewed Journal]Copyright Universidad del Zulia, Facultad de Ciencias Juridicas Jan-Mar 2023 ;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: 1315-9518 ;EISSN: 2477-9431Full text available |
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29 |
Material Type: Article
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Earnings management para evitar reportar perdidas: Chile, 2010-2014Journal of Economics, Finance and Administrative Science, 2018-07, Vol.23 (45), p.167 [Peer Reviewed Journal]COPYRIGHT 2018 Universidad ESAN, Peru ;Copyright Escuela de Administracion de Negocios para Graduados 2018 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-11-2017-0107Full text available |
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30 |
Material Type: Article
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Asociatividad empresarial y fuentes de capital social: hacia un modelo explicativoInnovar : 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.v30n77.87452Full text available |
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31 |
Material Type: Article
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Heterogeneity in earnings quality between different classes of companies after IFRS adoption: evidence from BrazilRevista 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: 10.1590/1808-057x201702750Full text available |
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32 |
Material Type: Article
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Modelos de gestión de resultados: un estudio transnacional/Earnings management models: A trans-national studyRevista de contabilidad, 2015-01, Vol.18 (1), p.11 [Peer Reviewed Journal]Copyright ASEPUC (Associacion Espanola de Profesores Universitarios de Contabilidad) 2015 ;ISSN: 1138-4891 ;EISSN: 1988-4672Full text available |
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33 |
Material Type: Article
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Consequences for Future Return with Earnings Management through Real Operating ActivitiesRevista 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: 10.1590/1808-057x201602520Full text available |
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34 |
Material Type: Article
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Avoiding reporting losses: an empirical study of earnings management via operating decisionsRevista contabilidade & finanças, 2015-09, Vol.26 (69), p.247 [Peer Reviewed Journal]COPYRIGHT 2015 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep/Dec 2015 ;ISSN: 1519-7077 ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201501070Full text available |
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35 |
Material Type: Article
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Efeito da troca da firma de auditoria no gerenciamento de resultados das companhias abertas brasileirasContabilidad y negocios, 2019-12, Vol.14 (28), p.70-872019. 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. ;ISSN: 1992-1896 ;EISSN: 2221-724X ;DOI: 10.18800/contabilidad.201902.004Full text available |
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36 |
Material Type: Article
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Earning Management Practices in the Chilean Retail Sector. The La Polar CaseCuadernos de contabilidad, 2017-01, Vol.18 (45)Copyright Editorial Pontificia Universidad Javeriana 2017 ;ISSN: 0123-1472Full text available |
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37 |
Material Type: Article
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Prices lead earnings in Brazil?Revista contabilidade & finanças, 2013-09, Vol.24 (63), p.243 [Peer Reviewed Journal]COPYRIGHT 2013 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep-Dec 2013 ;ISSN: 1519-7077 ;EISSN: 1808-057XFull text available |
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38 |
Material Type: Article
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Impacto de los estándares internacionales de información financiera en la calidad contable:: evidencia desde Latinoamérica y el CaribeContaduría, administración, 2019, Vol.64 (4) [Peer Reviewed Journal]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.2018.1669Digital Resources/Online E-Resources |
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39 |
Material Type: Article
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Gestión de ganancias en el riesgo de quiebra de las empresas públicas mexicanasRevista de ciencias sociales (Maracaibo, Venezuela), 2021-01, Vol.27 (1), p.127-143 [Peer Reviewed Journal]Copyright Universidad del Zulia, Facultad de Ciencias Juridicas Jan-Mar 2021 ;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: 1315-9518 ;EISSN: 2477-9431Full text available |
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40 |
Material Type: Article
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The Ethical Reporting of Non-GAAP Performance MeasuresRevista Contabilidade & Finanças, 2016-01, Vol.27 (70), p.7-11 [Peer Reviewed Journal]COPYRIGHT 2016 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2016 ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1519-7077 ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201690090Full text available |