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Earnings management and European Regulation 1606/2002: Evidence from non-financial Portuguese companies listed in EuronextRevista de contabilidad, 2017-07, Vol.20 (2), p.107-117 [Peer Reviewed Journal]2017 ASEPUC ;Copyright ASEPUC (Associacion Espanola de Profesores Universitarios de Contabilidad) 2017 ;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: 1138-4891 ;EISSN: 1988-4672 ;DOI: 10.1016/j.rcsar.2017.05.002Full text available |
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RELATIONSHIP BETWEEN AUDITORS' FEES AND EARNINGS MANAGEMENTRevista de Administração de Empresas, 2017-03, Vol.57 (2), p.148-157 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution 4.0 International License. ;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: 0034-7590 ;ISSN: 2178-938X ;EISSN: 1676-5648 ;DOI: 10.1590/s0034-759020170204Full text available |
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INFLUÊNCIA DAS OFERTAS PÚBLICAS DE AÇÕES NOS NÍVEIS DE GERENCIAMENTO DE RESULTADOS E SEU IMPACTO NO RETORNO DAS AÇÕESRevista Ambiente Contábil, 2016-01, Vol.8 (1), p.60-75Copyright Universidade Federal do Rio Grande do Norte, Departamento de Ciências Contábeis Jan-Jul 2016 ;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: 2176-9036 ;EISSN: 2176-9036 ;DOI: 10.21680/2176-9036.2016v8n1ID6557Full text available |
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GERENCIAMENTO DE RESULTADOS CONTÁBEIS À LUZ DAS DIFERENÇAS ENTRE O LUCRO CONTÁBIL E TRIBUTÁRIO (BOOK-TAX DIFFERENCES): UMA ANÁLISE DE DADOS EM PAINEL BALANCEADORevista Ambiente Contábil, 2016-01, Vol.8 (1), p.115-132Copyright Universidade Federal do Rio Grande do Norte, Departamento de Ciências Contábeis Jan-Jul 2016 ;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: 2176-9036 ;EISSN: 2176-9036 ;DOI: 10.21680/2176-9036.2016v8n1ID6532Full text available |