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Investor Sentiment and Earnings Management: Evidence on the use of discretionary accruals to meet earnings benchmarks /Sentimento do Investidor e Gerenciamento de Resultados: Evidencias sobre o uso de accruals discricionarios para atingir benchmarks de lucrosBBR 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.2022.1207.enFull text available |
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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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Sentimento do Investidor e Gerenciamento de Resultados: Evidências sobre o uso de accruals discricionários para atingir benchmarks de lucrosBBR Brazilian business review (Portuguese ed.), 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. ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2022.1207.ptFull text available |
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Influence of tax aggressivity on the forecast of financial analysts/Influencia da agressividade tributaria na previsao dos analistas financeirosRevista de administração Mackenzie, 2024-03, Vol.25 (2) [Peer Reviewed Journal]COPYRIGHT 2024 Universidade Presbiteriana Mackenzie ;ISSN: 1518-6776 ;DOI: 10.1590/1678-6971/eRAMF240072Full text available |
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Investor Sentiment and Earnings Management: Evidence on the use of discretionary accruals to meet earnings benchmarks /Sentimento do Investidor e Gerenciamento de Resultados: Evidencias sobre o uso de accruals discricionarios para atingir benchmarks de lucrosBBR 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.2022.1207.enFull text available |
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Editorial - v. 21, n. 2, 2024BBR Brazilian business review (Portuguese ed.), 2024-03, Vol.21 (2), p.1COPYRIGHT 2024 Fucape Business School/ Brazilian Business Review ;ISSN: 1807-734X ;EISSN: 1807-734XFull text available |
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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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Readability and Understandability of Notes to Financial StatementsRevista brasileira de gestão de negócios, 2024-01, Vol.26 (1), p.1-17 [Peer Reviewed Journal]COPYRIGHT 2024 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;2024. 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. ;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: 1806-4892 ;ISSN: 1983-0807 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v26i01.4251Full text available |
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GERENCIAMENTO DE RESULTADOS CONTÃBEIS NOS CLUBES DE FUTEBOL DO BRASIL: HÃ DIFERENÃAS APÃS A IMPLEMENTAÃÃO DO PROFUT? /EARNINGS MANAGEMENT IN BRAZILIAN SOCCER CLUBS: ARE THERE DIFFERENCES AFTER THE IMPLEMENTATION OF PROFUT? /MANIPULACIÃN DE LOS RESULTADOS CONTABLES EN LOS CLUBES DE FÃTBOL BRASILEÃOS: ?HAY DIFERENCIAS DESPUÃS DE LA INSTITUCIÃN DE PROFUT?Podium : sport, leisure and tourism review, 2024-01, Vol.13 (1), p.165COPYRIGHT 2024 Universidade Nove de Julho ;ISSN: 2316-932X ;EISSN: 2316-932X ;DOI: 10.5585/podium.v13i1.23780Full text available |
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Falhas contábeis e manipulação de resultados: o caso da CVC S.ACadernos EBAPE.BR, 2024-01, Vol.21 (6) [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1679-3951 ;EISSN: 1679-3951 ;DOI: 10.1590/1679-395120220299Full text available |
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GERENCIAMENTO DE RESULTADOS CONTÁBEIS NOS CLUBES DE FUTEBOL DO BRASIL: HÁ DIFERENÇAS APÓS A IMPLEMENTAÇÃO DO PROFUT?Podium : sport, leisure and tourism review, 2024-01, Vol.13 (1), p.165-1872024. This work is published under https://creativecommons.org/licenses/by-nc-sa/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;EISSN: 2316-932X ;DOI: 10.5585/podium.v13il.23780Full text available |
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Life cycle stages and corporate decisions/ Estagios do ciclo de vida e decisoes corporativasRevista de administração Mackenzie, 2024-01, Vol.25 (1) [Peer Reviewed Journal]COPYRIGHT 2024 Universidade Presbiteriana Mackenzie ;ISSN: 1518-6776 ;DOI: 10.1590/1678-6971/eRAMF240259.enFull text available |
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Political uncertainty and earnings management: Evidence from Latin American countriesRAM. Revista de Administração Mackenzie, 2024-01, Vol.25 (2), p.1-29 [Peer Reviewed Journal]2024. 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: 1518-6776 ;ISSN: 1678-6971 ;EISSN: 1678-6971 ;DOI: 10.1590/1678-6971/eRAMF240290Full text available |
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Life cycle stages and corporate decisionsRAM. Revista de Administração Mackenzie, 2024-01, Vol.25 (1), p.1-26 [Peer Reviewed Journal]2024. 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: 1518-6776 ;ISSN: 1678-6971 ;EISSN: 1678-6971 ;DOI: 10.1590/1678-6971/eRAMF240259.enFull text available |
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Reversão de perdas por Impairment e gerenciamento de resultados: um estudo com empresas brasileiras listadas na B3Revista Catarinense da Ciência Contábil, 2024 (23)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: 2237-7662 ;ISSN: 1808-3781 ;EISSN: 2237-7662Full text available |
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A decade of corporate governance in Brazil: 2010-2019Revista Brasileira de Financas, 2023-12, Vol.21 (4), p.1-14 [Peer Reviewed Journal]COPYRIGHT 2023 Sociedade Brasileira de Financas ;2023. This work is published under https://creativecommons.org/licenses/by/3.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1679-0731 ;EISSN: 1984-5146 ;DOI: 10.12660/rbfin.v21n4.2023.89701Full text available |
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Gerenciamento de resultados em períodos de eleições presidenciais no BrasilRevista Brasileira de Financas, 2023-12, Vol.21 (4), p.39-62 [Peer Reviewed Journal]COPYRIGHT 2023 Sociedade Brasileira de Financas ;2023. This work is published under https://creativecommons.org/licenses/by/3.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1679-0731 ;EISSN: 1984-5146 ;DOI: 10.12660/rbfin.v21n4.2023.85693Full text available |
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Corporate tax avoidance: Is South African society negatively affected by chartered accountant CEOs?South African Journal of Science, 2023-11, Vol.119 (11/12), p.1-8 [Peer Reviewed Journal]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: 1996-7489 ;ISSN: 0038-2353 ;EISSN: 1996-7489 ;DOI: 10.17159/sajs.2023/15549Full 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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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 |