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1 |
Material Type: Article
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The influence of national culture on the relationship between corporate governance and earnings managementRevista 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: 10.1590/1808-057x202110510Full text available |
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2 |
Material Type: Article
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Investor sentiment and earnings management in BrazilRevista 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: 10.1590/1808-057x201909130Full text available |
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3 |
Material Type: Article
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Determinants of goodwill impairment loss recognitionRevista 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: 10.1590/1808-057x201602010Full text available |
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4 |
Material Type: Article
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Do I win, does the company win, or do we both win? Moderate traits of the Dark Triad and profit maximizationRevista 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: 10.1590/1808-057x201806020Full text available |
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5 |
Material Type: Article
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Earnings management by health insurance companies in BrazilEuropean journal of management and business economics, 2022-09, Vol.31 (4), p.453-468 [Peer Reviewed Journal]Antonio Lopo Martinez and Flávio Alves de Carvalho. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2444-8451 ;EISSN: 2444-8494 ;DOI: 10.1108/EJMBE-01-2021-0023Full text available |
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6 |
Material Type: Article
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The relationship between dividend policy and earnings management: A causality analysisJournal of Economics, Finance and Administrative Science, 2024-01, Vol.29 (57), p.166-185 [Peer Reviewed Journal]COPYRIGHT 2024 Universidad ESAN, Peru ;Olfa Ben Salah and Anis Jarboui. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-09-2021-0198Full text available |
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7 |
Material Type: Article
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Positivism and “alternative” accounting researchRevista Contabilidade & Finanças, 2017-05, Vol.28 (74), p.173-178 [Peer Reviewed Journal]COPYRIGHT 2017 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May/Aug 2017 ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1519-7077 ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201790190Full text available |
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8 |
Material Type: Article
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Relationship between earnings management and corporate risk in Latin-American firmsAcademia (Consejo Latinoamericano de Escuelas de Administración), 2023-03, Vol.36 (1), p.1-22 [Peer Reviewed Journal]Emerald Publishing Limited. ;ISSN: 1012-8255 ;EISSN: 2056-5127 ;DOI: 10.1108/ARLA-03-2022-0045Full text available |
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9 |
Material Type: Article
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Relationship between earnings management and abnormal booktax differences in BrazilRevista contabilidade & finanças, 2021-01, Vol.32 (85), p.46-64 [Peer Reviewed Journal]COPYRIGHT 2021 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2021 ;ISSN: 1519-7077 ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202009230Full text available |
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10 |
Material Type: Article
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Institutional ownership, earnings management and earnings surprises: Evidence from 39 years of U.S. dataJournal of Economics, Finance and Administrative Science, 2023-12, Vol.28 (56), p.218-236 [Peer Reviewed Journal]COPYRIGHT 2023 Universidad ESAN, Peru ;Justin G. Davis and Miguel García-Cestona. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-01-2023-0021Full text available |
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11 |
Material Type: Article
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Profitability, Audit Quality, and Firm Value: Case on Indonesian Manufacturing CompaniesContabilidad y negocios, 2020-12, Vol.15 (30), p.43-612020. 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.202002.003Full text available |
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12 |
Material Type: Article
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El impacto de la crisis en la manipulación contableRevista de contabilidad, 2011-12, Vol.14 (2), p.59-85 [Peer Reviewed Journal]ISSN: 1138-4891 ;EISSN: 1988-4672 ;DOI: 10.1016/S1138-4891(11)70028-0Full text available |
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13 |
Material Type: Article
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CEO narcissism and corporate tax avoidanceRevista 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: 10.1590/1808-057x202009800Full text available |
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14 |
Material Type: Article
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Women's Participation in the Board of Directors and Earnings ManagementContabilidad y negocios, 2020-01, Vol.15 (30), p.124-1392020. 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.202002.007Full text available |
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15 |
Material Type: Article
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International Financial Reporting Standards and Earnings Management in Latin AmericaRAC - 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: 10.1590/1982-7849rac2016140035Full text available |
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16 |
Material Type: Article
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Business cycles and earnings management strategies: a study in Brazilian public firmsRevista 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: 10.1590/1808-057x201806870Full text available |
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17 |
Material Type: Article
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Asset growth and stock return: evidence in the Brazilian marketRevista 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: 10.1590/1808-057x201805080Full text available |
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18 |
Material Type: Article
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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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19 |
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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20 |
Material Type: Article
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Last chance for a big bath: managing deferred taxes under IAS 12 in Brazilian listed firmsRevista 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: 10.1590/1808-057x201806340Full text available |