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Investigation of the mediating role of real earnings smoothing in the relationship between financial distress and the use of trade creditGeSec : Revista de Gestão e Secretariado, 2023-10, Vol.14 (10), p.19159-19176 [Peer Reviewed Journal]2023. This work is licensed under (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2178-9010 ;EISSN: 2178-9010 ;DOI: 10.7769/gesec.v14i10.3019Full text available |
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Diversification and Performance in Credit Unions: A Non-Linear Approach/Diversificacao e Desempenho em Cooperativas de Credito: uma Abordagem Nao LinearBBR Brazilian business review (Portuguese ed.), 2024-01, Vol.21 (1), p.1COPYRIGHT 2024 Fucape Business School/ Brazilian Business Review ;ISSN: 1807-734X ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2021.1165.enFull text available |
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Accounting failures and earnings management: the case of CVC S.A./Falhas contabeis e manipulacao de resultados: o caso da CVC S.A/Errores contables y manipulacion de resultados: el caso de CVC S.ACadernos EBAPE.BR, 2023-11, Vol.21 (6) [Peer Reviewed Journal]COPYRIGHT 2023 Fundacao Getulio Vargas ;ISSN: 1679-3951 ;EISSN: 1679-3951 ;DOI: 10.1590/1679-395120220299xFull text available |
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Diferencias en el desempeño financiero entre universidades de investigación y universidades docentes en ChileFormación Universitaria, 2023-10, Vol.16 (5), p.1-16 [Peer Reviewed Journal]COPYRIGHT 2023 Centro de Informacion Tecnologica ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 0718-5006 ;EISSN: 0718-5006 ;DOI: 10.4067/S0718-50062023000500001Full text available |
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Entrepreneurs competing between legitimacy and financial sustainability in times of COVID-19: The role of family and friends' support /EMPREENDEDORES QUE COMPETEM ENTRE LEGITIMIDADE E SUSTENTABILIDADE FINANCEIRA EM TEMPOS DE COVID-19. O PAPEL DO SUPORTE DA FAMILIA E DOS AMIGOSBBR Brazilian business review (Portuguese ed.), 2024-03, Vol.21 (2), p.1COPYRIGHT 2024 Fucape Business School/ Brazilian Business Review ;ISSN: 1807-734X ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2022.1192.enFull text available |
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A survey of automated financial statement fraud detection with relevance to the South African contextSouth African Computer Journal, 2020-07, Vol.32 (1), p.74-112 [Peer Reviewed Journal]2020. This work is licensed under https://creativecommons.org/licenses/by-nc/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;2020. This work is published under https://creativecommons.org/licenses/by-nc/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: 1015-7999 ;ISSN: 2313-7835 ;EISSN: 2313-7835 ;DOI: 10.18489/sacj.v32i1.777Full text available |
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Material Type: Article
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Practical implications of measuring at historical cost in an inflationary environmentRedeca, 2023-07, Vol.10, p.e62532 [Peer Reviewed Journal]ISSN: 2446-9513 ;EISSN: 2446-9513 ;DOI: 10.23925/2446-9513.2023v10id62532Full text available |
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DETERMINANTS OF READABILITY OF NOTES TO THE FINANCIAL STATEMENTS FROM BRAZILIAN COMPANIES/ DETERMINANTES DA LEGIBILIDADE DAS NOTAS EXPLICATIVAS DE COMPANHIAS BRASILEIRAS/ DETERMINANTES DE LA LEGIBILIDAD DE LAS NOTAS EXPLICATIVAS DE LAS EMPRESAS BRASILENASRevista Gestão, finanças e contabilidade, 2019-09, Vol.9 (3), p.31 [Peer Reviewed Journal]COPYRIGHT 2019 Universidade do Estado da Bahia ;ISSN: 2238-5320 ;EISSN: 2238-5320Full text available |
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9 |
Material Type: Article
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Direct approach to assess risk adjustment under IFRS 17Revista Contabilidade & Finanças, 2022-09, Vol.33 (90), p.1-15 [Peer Reviewed Journal]Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep/Dec 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x20221646.enFull text available |
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Material Type: Article
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Venture capital and earnings management in IPOsBBR Brazilian business review (Portuguese ed.), 2013-10, Vol.10 (4), p.30COPYRIGHT 2013 Fucape Business School/ Brazilian Business Review ;COPYRIGHT 2013 Fucape Business School/ Brazilian Business Review ;ISSN: 1807-734X ;EISSN: 1807-734XFull text available |
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Earnings management in Brazil: a survey of the literatureBBR Brazilian business review (Portuguese ed.), 2013-10, Vol.10 (4), p.1COPYRIGHT 2013 Fucape Business School/ Brazilian Business Review ;COPYRIGHT 2013 Fucape Business School/ Brazilian Business Review ;ISSN: 1807-734X ;EISSN: 1807-734XFull text available |
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Material Type: Article
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The effect of Brazilian convergence to IFRS on earnings management by listed Brazilian nonfinancial companies/O efeito da convergencia brasileira as IFRS no gerenciamento de resultados das empresas abertas brasileiras nao financeirasBBR Brazilian business review (Portuguese ed.), 2013-10, Vol.10 (4), p.110COPYRIGHT 2013 Fucape Business School/ Brazilian Business Review ;COPYRIGHT 2013 Fucape Business School/ Brazilian Business Review ;ISSN: 1807-734X ;EISSN: 1807-734XFull text available |
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Material Type: Article
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TERCEIRO TEMPO: ANÁLISE DO DESEMPENHO FINANCEIRO DOS MAIORES CLUBES DESPORTIVOS MUNDIAIS E APLICAÇÃO DAS TÉCNICAS DE ÍNDICE PADRÃO E MODELO DE SOLVÊNCIA/THIRD HALF: ANALYSIS OF THE FINANCIAL PERFORMANCE OF THE LARGEST SPORTS CLUBS IN THE WORLD AND APPLICATION OF STANDARD INDEX TECHNIQUES AND SOLVENCY MODEL/TERCER TIEMPO: ANÁLISIS DEL DESEMPEÑO FINANCIERO DE LOS CLUBES DEPORTIVOS MÁS GRANDES DEL MUNDO Y APLICACIÓN DE TÉCNICAS DE ÍNDICES ESTÁNDAR Y MODELO DE SOLVÊNCIAPodium : sport, leisure and tourism review, 2021-12, Vol.10 (4 SE), p.1COPYRIGHT 2021 Universidade Nove de Julho ;ISSN: 2316-932X ;EISSN: 2316-932X ;DOI: 10.5585/podium.v10i4.17006Full text available |
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Material Type: Article
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Sustentabilidade Econômica, gestão e estratégias: Análise dos clubes de futebol da região sul do Campeonato Brasileiro 2022GeSec : Revista de Gestão e Secretariado, 2023-09, Vol.14 (3), p.3788-3820 [Peer Reviewed Journal]2023. This work is licensed under (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2178-9010 ;EISSN: 2178-9010 ;DOI: 10.7769/gesec.v14i3.1851Full text available |
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Material Type: Article
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A norma contabilística das entidades do sector não lucrativo: tratamento dos bens do património histórico, artístico e culturalGeSec : Revista de Gestão e Secretariado, 2023-04, Vol.14 (4), p.4487-4515 [Peer Reviewed Journal]2023. This work is licensed under (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2178-9010 ;EISSN: 2178-9010 ;DOI: 10.7769/gesec.v14i4.1915Full text available |
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Material Type: Article
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Bad de divulgacion de estados financeirosRevista de administração de emprêsas, 2020-09, Vol.60 (5), p.352 [Peer Reviewed Journal]COPYRIGHT 2020 Fundacao Getulio Vargas ;ISSN: 0034-7590 ;EISSN: 1676-5648 ;DOI: 10.1590/S0034-759020200505Full text available |
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Material Type: Article
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Brand Valuation: Recognizing the brands as strategical assets in the balance sheet of the companiesGeSec : Revista de Gestão e Secretariado, 2023-05, Vol.14 (2), p.1516-1537 [Peer Reviewed Journal]2023. This work is licensed under (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2178-9010 ;EISSN: 2178-9010 ;DOI: 10.7769/gesec.v14i2.1629Full text available |
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18 |
Material Type: Article
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Uniformity and comparability: an analysis of the relevance for the Brazilian capital marketRevista Contabilidade & Finanças, 2022-05, Vol.33 (89), p.265-280 [Peer Reviewed Journal]COPYRIGHT 2022 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202112890Full text available |
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19 |
Material Type: Article
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The de los comites de presupuesto y finanzas en las camaras municipalesRevista de administração pública (Rio de Janeiro), 2019-11, Vol.53 (6), p.1161 [Peer Reviewed Journal]COPYRIGHT 2019 Fundacao Getulio Vargas ;ISSN: 0034-7612 ;EISSN: 1982-3134 ;DOI: 10.1590/0034-761220180441xFull text available |
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Material Type: Article
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Proposta de Indicadores para Comparabilidade nos Relatorios Integrados: Um Estudo de Caso Comparativo/Proposed indicators for comparability in integrated reports: A comparative case study.(Case study)Future studies research journal, 2020-05, Vol.12 (2), p.379 [Peer Reviewed Journal]COPYRIGHT 2020 Future Studies Research Journal: Trends and Strategies ;COPYRIGHT 2020 Future Studies Research Journal: Trends and Strategies ;ISSN: 2175-5825 ;EISSN: 2175-5825 ;DOI: 10.24023/FutureJournal/2175-5825/2020.v12i2.477Full text available |