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1 |
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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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Influence of board, interlocking on earnings managementRevista Contabilidade & Finanças, 2017-05, Vol.28 (74), p.179-196 [Peer Reviewed Journal]COPYRIGHT 2017 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May/Aug 2017 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201701980Full text available |
3 |
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Debt issues and earnings managementRevista Contabilidade & Finanças, 2016-09, Vol.27 (72), p.291-305 [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: 10.1590/1808-057x201601660Full text available |
4 |
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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 |
5 |
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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 |
6 |
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Voluntary disclosure and earnings management: evidence from the Brazilian capital marketRevista Contabilidade & Finanças, 2017-05, Vol.28 (74), p.249-263 [Peer Reviewed Journal]COPYRIGHT 2017 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May/Aug 2017 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1519-7077 ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201703360Full text available |
7 |
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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 |
8 |
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Consequences for Future Return with Earnings Management through Real Operating ActivitiesRevista Contabilidade & Finanças, 2016-05, Vol.27 (71), p.232-242 [Peer Reviewed Journal]COPYRIGHT 2016 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2016 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1519-7077 ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201602520Full text available |
9 |
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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 |
10 |
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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 |
11 |
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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 |
12 |
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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 |
13 |
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Value relevance vis-a-vis disclosure on business combinations and goodwill recognized by publicly traded Brazilian companiesRevista Contabilidade & Finanças, 2017-01, Vol.28 (73), p.77-92 [Peer Reviewed Journal]COPYRIGHT 2017 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2017 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201703240Full text available |
14 |
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Effects of the audit committee and the fiscal council on earnings quality in BrazilRevista Contabilidade & Finanças, 2017-05, Vol.28 (74), p.229-248 [Peer Reviewed Journal]COPYRIGHT 2017 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May/Aug 2017 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201703250Full text available |
15 |
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Asociatividad empresarial y fuentes de capital social: hacia un modelo explicativoInnovar : revista de ciencias administrativas y sociales, 2020-07, Vol.30 (77), p.107-122 [Peer Reviewed Journal]2020. This work is published under https://creativecommons.org/licenses/by-nc-sa/3.0/ (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-ShareAlike 4.0 International License. ;ISSN: 0121-5051 ;EISSN: 2248-6968 ;DOI: 10.15446/innovar.v30n77.87452Full text available |
16 |
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Heterogeneity in earnings quality between different classes of companies after IFRS adoption: evidence from BrazilRevista Contabilidade & Finanças, 2017-01, Vol.28 (73), p.113-131 [Peer Reviewed Journal]COPYRIGHT 2017 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2017 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1519-7077 ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201702750Full text available |
17 |
Material Type: Article
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Impacto de las IFRS en la calidad del reporte financiero en Latinoamérica y el CaribeContaduría, administración, 2018, Vol.63 (spe2), p.841-861 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 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: 0186-1042 ;DOI: 10.22201/fca.24488410e.2018.1233Digital Resources/Online E-Resources |
18 |
Material Type: Article
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Relationship between abnormal earnings persistence, industry structure, and market share in Brazilian public firmsBAR, Brazilian administration review, 2011, Vol.8 (1), p.48-67 [Peer Reviewed Journal]COPYRIGHT 2011 Associacao Nacional de Pos-Graduacao e Pesquisa em Administracao-ANPAD ;Copyright Associação Nacional de Pós-Graduação e Pesquisa em Administração Jan-Mar 2011 ;BAR - Brazilian Administration Review ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 1807-7692 ;EISSN: 1807-7692 ;DOI: 10.1590/S1807-76922011000100005Full text available |
19 |
Material Type: Article
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The cyclicality of loan loss provisions under three different accounting models: the United Kingdom, Spain, and BrazilRevista Contabilidade & Finanças, 2018-01, Vol.29 (76), p.97-113 [Peer Reviewed Journal]COPYRIGHT 2018 Departamento de Contabilidade - FEA/USP ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;DOI: 10.1590/1808-057x201804490Full text available |
20 |
Material Type: Article
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Predictive ability of accruals before and after IFRS in the Brazilian stock marketRevista Contabilidade & Finanças, 2018-09, Vol.29 (78), p.375-389 [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: 10.1590/1808-057x201806300Full text available |