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Earnings management through loss avoidance : does South Africa have a good story to tell?South African journal of economic and management sciences, 2016-01, Vol.19 (1), p.18-34 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.17159/2222-3436/2016/v19n1a2Full text available |
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Material Type: Article
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Earnings thresholds in South Africa listed enterprises: Manipulating research and developmental expendituresSouth African Journal of Economic and Management Sciences, 2023, Vol.26 (1), p.1-8 [Peer Reviewed Journal]COPYRIGHT 2023 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;2023. 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: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v26i1.4600Full text available |
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Earnings thresholds among Brazilian listed companies: a strategy to avoid earnings losses or decreasesRevista brasileira de gestão de negócios, 2023-10, Vol.25 (4), p.440-455 [Peer Reviewed Journal]COPYRIGHT 2023 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;2023. 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: 1806-4892 ;ISSN: 1983-0807 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v25i4.4244Full text available |
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The effects of CPC 47 on earnings management in companies listed in B3Revista Ambiente Contábil, 2023-01, Vol.15 (1)ISSN: 2176-9036 ;EISSN: 2176-9036 ;DOI: 10.21680/2176-9036.2023v15n1ID31149Full text available |
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Material Type: Article
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Quarterly Earnings, Operating Cash Flow, and Accruals in Future Performance AssessmentBAR, Brazilian administration review, 2020-10, Vol.17 (4), p.1-1 [Peer Reviewed Journal]COPYRIGHT 2020 Associacao Nacional de Pos-Graduacao e Pesquisa em Administracao-ANPAD ;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: 1807-7692 ;EISSN: 1807-7692 ;DOI: 10.1590/1807-7692bar2020190115Full text available |
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Material Type: Article
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Integrated report quality and earnings management – Evidence from South AfricaSouth African Journal of Economic and Management Sciences, 2022, Vol.25 (1), p.1-10 [Peer Reviewed Journal]COPYRIGHT 2022 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;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: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.4102/sajems.v25i1.4581Full text available |
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Management controls and behavioral factors as drivers of earnings managementRevista contemporânea de contabilidade, 2023-05, Vol.19 (53), p.58-74 [Peer Reviewed Journal]ISSN: 1807-1821 ;EISSN: 2175-8069 ;DOI: 10.5007/2175-8069.2022.e83462Full text available |
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Material Type: Article
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Earnings Persistence and Market Reaction to Earnings in the International Insurance IndustryRevista de administração contemporânea, 2022, Vol.26 (3), p.e200404-e200404 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1415-6555 ;ISSN: 1982-7849 ;EISSN: 1982-7849 ;DOI: 10.1590/1982-7849rac2022200404.enFull text available |
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9 |
Material Type: Article
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Investor Sentiment and Earnings Management: Evidence on the use of discretionary accruals to meet earnings benchmarksBrazilian business review, 2024-03, Vol.21 (2), p.1-182024. 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 ;EISSN: 1808-2386 ;DOI: 10.15728/bbr.2022.1207.enFull text available |
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10 |
Material Type: Article
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MARKET REACTION TO ANNUAL EARNINGS INNOVATIONS AND ALTERNATIVE TIME-SERIES ASSUMPTIONS: EVIDENCE OF THE BRAZILIAN MARKETRevista de contabilidade e organizações, 2015-12, Vol.9 (25), p.56 [Peer Reviewed Journal]Copyright Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto-USP, Dept de Contabilidade 2015 ;2015. This article is published under http://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1982-6486 ;EISSN: 1982-6486 ;DOI: 10.11606/rco.v9i25.89534Full text available |
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11 |
Material Type: Article
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Relationship between earnings management and abnormal book-tax differences in BrazilRevista Contabilidade & Finanças, 2021-04, Vol.32 (85), p.46-64 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202009230Full text available |
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12 |
Material Type: Article
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The Effects of Business Strategy and Product Market Competition on Real Earnings ManagementBBR Brazilian business review (Portuguese ed.), 2023-09, Vol.20 (5), p.561-579COPYRIGHT 2023 Fucape Business School/ Brazilian Business Review ;2023. 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.2022.1254.enFull text available |
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Material Type: Article
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Earnings and capital management by Latin American banks through financial instrumentsRevista Ambiente Contábil, 2022-01, Vol.14 (1)ISSN: 2176-9036 ;EISSN: 2176-9036 ;DOI: 10.21680/2176-9036.2022v14n1ID27700Full text available |
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14 |
Material Type: Article
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Big Bath Accounting in an Emerging Market: Evidence from Newly Appointed CEOs in BrazilJournal of technology management & innovation, 2023, Vol.18 (1), p.93-103 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 0718-2724 ;EISSN: 0718-2724 ;DOI: 10.4067/S0718-27242023000100093Full text available |
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Material Type: Article
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Income smoothing in Brazilian credit unions: the effects of defaultRevista Ambiente Contábil, 2024-01, Vol.16 (1)ISSN: 2176-9036 ;EISSN: 2176-9036 ;DOI: 10.21680/2176-9036.2024v16n1ID34807Full text available |
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16 |
Material Type: Article
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Dividend persistence and earnings management in emerging marketsRevista Contabilidade & Finanças, 2022-01, Vol.33 (88), p.130-149 [Peer Reviewed Journal]COPYRIGHT 2022 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202113040Full text available |
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17 |
Material Type: Article
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Rendimento e desigualdade nas regiões metropolitanas brasileiras 1Revista brasileira de economia de empresas, 2019-07, Vol.19 (2), p.39-57Copyright Universidade Católica de Brasília UCB Jul 2019 ;ISSN: 1676-8000 ;EISSN: 2236-9775Full text available |
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18 |
Material Type: Article
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The effect of financial characteristics on earnings management moderated by corporate governanceSemestre económico, 2022-05, Vol.24 (57), p.151-170 [Peer Reviewed Journal]2021. This work is published under https://creativecommons.org/licenses/by-nc-nd/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: 0120-6346 ;ISSN: 2248-4345 ;EISSN: 2248-4345 ;DOI: 10.22395/seec.v24n57a7Digital Resources/Online E-Resources |
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Material Type: Article
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PREVISÃO DE ANALISTAS E AS ESTRATÉGIAS DE GERENCIAMENTO DE RESULTADOS UTILIZADAS PARA EVITAR SURPRESA NOS LUCROSRevista universo contábil, 2019-11, Vol.15 (1), p.492019. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the associated terms available at http://proxy.furb.br/ojs/index.php/universocontabil/about/submissions#copyrightNotice. ;ISSN: 1809-3337 ;EISSN: 1809-3337 ;DOI: 10.4270/ruc.2019103Full text available |
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Material Type: Article
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Readability as a measure of textual complexity: determinants and evidence in Brazilian companiesRevista Contabilidade & Finanças, 2022-01, Vol.33 (88), p.112-129 [Peer Reviewed Journal]COPYRIGHT 2022 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202114180Full text available |