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1 |
Material Type: Article
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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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Material Type: Article
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INSOLVENCY IN BRAZILIAN FOOTBALL CLUBS: PROPOSITION OF MODELS BASED ON NEURAL NETWORKSBBR Brazilian business review (Portuguese ed.), 2021-11, Vol.18 (6), p.624-642COPYRIGHT 2021 Fucape Business School/ Brazilian Business Review ;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: 1808-2386 ;ISSN: 1807-734X ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2021.18.6.2Full text available |
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Material Type: Article
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Ownership Concentration and other Determinants of Covenants in Debt Contracts of Brazilian Publicly Listed FirmsBBR Brazilian business review (Portuguese ed.), 2022-07, Vol.19 (4), p.372-395COPYRIGHT 2022 Fucape Business School/ Brazilian Business Review ;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: 1808-2386 ;ISSN: 1807-734X ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2022.19.4.2.enFull text available |
4 |
Material Type: Article
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Accounting Conservatism and National CultureBBR Brazilian business review (Portuguese ed.), 2020-05, Vol.17 (3), p.344-361COPYRIGHT 2020 Fucape Business School/ Brazilian Business Review ;COPYRIGHT 2020 Fucape Business School/ Brazilian Business Review ;2020. 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.2020.17.3.6Full text available |
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Material Type: Article
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IFRS VS BACEN GAAP: ACCOUNTING INFORMATION’S VALUE RELEVANCE OF THE BRAZILIAN FINANCIAL INSTITUTIONSBBR Brazilian business review (Portuguese ed.), 2022-01, Vol.19 (1), p.1-18COPYRIGHT 2022 Fucape Business School/ Brazilian Business Review ;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: 1808-2386 ;ISSN: 1807-734X ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2022.19.1.1Full text available |
6 |
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 |
7 |
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 |
8 |
Material Type: Article
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Interdependence and asymmetries: Latin American ADRs and developed marketsBBR Brazilian business review (Portuguese ed.), 2018-07, Vol.15 (4), p.391-409COPYRIGHT 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.2018.15.4.6Full text available |
9 |
Material Type: Article
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The Moderating Effect of the Sector’s Level of Concentration on the Relationship Between Balance Sheet Composition and the Firm’s Competitive AdvantageBBR Brazilian business review (Portuguese ed.), 2018-11, Vol.15 (6), p.512-532COPYRIGHT 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.2018.15.6.1Full text available |
10 |
Material Type: Article
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Market-Oriented Accounting Standard and Analysts’ Performance: Evidence from BrazilBBR Brazilian business review (Portuguese ed.), 2018-05, Vol.15 (3), p.226-245This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1808-2386 ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2018.15.3.2Full text available |
11 |
Material Type: Article
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Earnings management in Brazil: a survey of the literatureBrazilian business review, 2013-12, Vol.10 (4), p.1-29Copyright FUCAPE Business School Oct-Dec 2013 ;ISSN: 1808-2386 ;EISSN: 1808-2386 ;DOI: 10.15728/bbr.2013.10.4.1Full text available |
12 |
Material Type: Article
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The Perception of Auditors in the Measurement of Instruments Financial Institutions at Fair Value in Financial InstitutionsBBR Brazilian business review (Portuguese ed.), 2018-07, Vol.15 (4), p.363-381COPYRIGHT 2018 Fucape Business School/ Brazilian Business Review ;COPYRIGHT 2018 Fucape Business School/ Brazilian Business Review ;Copyright FUCAPE Business School Jul/Aug 2018 ;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.2018.15.4.4Full text available |
13 |
Material Type: Article
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The Effect of Brazilian convergence to IFRS on earnings managment by listed Brazilian nonfinancial companiesBrazilian business review, 2013-12, Vol.10 (4), p.110-132Copyright FUCAPE Business School Oct-Dec 2013 ;ISSN: 1808-2386 ;EISSN: 1808-2386 ;DOI: 10.15728/bbr.2013.10.4.5Full text available |
14 |
Material Type: Article
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Impact of Changes in Accounting Standards in Debt Ratios of Firms: Evidence in BrazilBBR Brazilian business review (Portuguese ed.), 2016-09, Vol.13 (5), p.27-50COPYRIGHT 2016 Fucape Business School/ Brazilian Business Review ;COPYRIGHT 2016 Fucape Business School/ Brazilian Business Review ;Copyright FUCAPE Business School Sep/Oct 2016 ;ISSN: 1808-2386 ;ISSN: 1807-734X ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2016.13.5.2Full text available |
15 |
Material Type: Article
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Brazil’s adoption of IFRS: fertile ground for examining earnings managementBrazilian business review, 2013-12, Vol.10 (4), p.133-146Copyright FUCAPE Business School Oct-Dec 2013 ;ISSN: 1808-2386 ;EISSN: 1808-2386 ;DOI: 10.15728/bbr.2013.10.4.6Full text available |
16 |
Material Type: Article
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Disclosure of financial instruments according to International Accounting Standards: empirical evidence from Brazilian companiesBrazilian business review, 2013-09, Vol.10 (3), p.82-107Copyright FUCAPE Business School Jul-Sep 2013 ;ISSN: 1808-2386 ;EISSN: 1808-2386 ;DOI: 10.15728/bbr.2013.10.3.4Full text available |