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1	Material Type: Article	Sentimento do Investidor e Gerenciamento de Resultados: Evidências sobre o uso de accruals discricionários para atingir benchmarks de lucros BBR Brazilian business review (Portuguese ed.), 2024-03, Vol.21 (2), p.1-18 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. ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2022.1207.pt Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
2	Material Type: Article	Investor Sentiment and Earnings Management: Evidence on the use of discretionary accruals to meet earnings benchmarks Brazilian business review, 2024-03, Vol.21 (2), p.1-18 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: 1808-2386 ;EISSN: 1808-2386 ;DOI: 10.15728/bbr.2022.1207.en Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
3	Material Type: Article	Income smoothing in Brazilian credit unions: the effects of default Revista Ambiente Contábil, 2024-01, Vol.16 (1) ISSN: 2176-9036 ;EISSN: 2176-9036 ;DOI: 10.21680/2176-9036.2024v16n1ID34807 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
4	Material Type: Article	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.165-187 2024. 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.23780 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
5	Material Type: Article	Political uncertainty and earnings management: Evidence from Latin American countries RAM. 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/eRAMF240290 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
6	Material Type: Article	Nudge: Empurrando para longe o gerenciamento de resultados Revista de contabilidade e organizações, 2023-12, Vol.17, p.e214068 [Peer Reviewed Journal] ISSN: 1982-6486 ;EISSN: 1982-6486 ;DOI: 10.11606/issn.1982-6486.rco.2023.214068 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
7	Material Type: Article	Earnings thresholds among Brazilian listed companies: a strategy to avoid earnings losses or decreases Revista 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.v25i4.4244 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
8	Material Type: Article	Os Efeitos da Estratégia de Negócios e da Competição no Mercado de Produtos no Gerenciamento de Resultados Reais BBR Brazilian business review (Portuguese ed.), 2023-09, Vol.20 (5), p.561-579 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. ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2022.1254.pt Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
9	Material Type: Article	The Effects of Business Strategy and Product Market Competition on Real Earnings Management BBR Brazilian business review (Portuguese ed.), 2023-09, Vol.20 (5), p.561-579 COPYRIGHT 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.en Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
10	Material Type: Article	Qualidade das informações contábeis e risco sistemático no mercado acionário brasileiro Revista Catarinense da Ciência Contábil, 2023-06, Vol.22 (22), p.e3357 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: 1808-3781 ;ISSN: 2237-7662 ;EISSN: 2237-7662 ;DOI: 10.16930/2237-766220233357 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
11	Material Type: Article	LATENT FACTORS OF HUMAN CAPITAL AND BUSINESS PROCESSES OPTIMISATION AS A MEANS OF VALUE CREATION IN BRAZILIAN ORGANISATIONS South African journal of industrial engineering, 2023-05, Vol.34 (1), p.72-84 [Peer Reviewed Journal] 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. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1012-277X ;ISSN: 2224-7890 ;EISSN: 2224-7890 ;DOI: 10.7166/34-1-2835 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
12	Material Type: Article	Management controls and behavioral factors as drivers of earnings management Revista 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.e83462 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
13	Material Type: Article	Frequency of Interim Reporting and Impairment Losses on Financial Assets BBR Brazilian business review (Portuguese ed.), 2023-03, Vol.20 (2), p.118-132 COPYRIGHT 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.2023.20.2.1.en Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
14	Material Type: Article	Frequência do Relato Intercalar e Perdas por Imparidade de Ativos Financeiros BBR Brazilian business review (Portuguese ed.), 2023-03, Vol.20 (2), p.118-132 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. ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2023.20.2.1.pt Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
15	Material Type: Article	Ensaio teórico sobre o uso das redes neurais artificiais no gerenciamento de resultados GeSec : Revista de Gestão e Secretariado, 2023-01, Vol.14 (1), p.913-931 [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.v14i1.1563 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
16	Material Type: Article	The effects of CPC 47 on earnings management in companies listed in B3 Revista Ambiente Contábil, 2023-01, Vol.15 (1) ISSN: 2176-9036 ;EISSN: 2176-9036 ;DOI: 10.21680/2176-9036.2023v15n1ID31149 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
17	Material Type: Article	Earnings thresholds in South Africa listed enterprises: Manipulating research and developmental expenditures South 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.v26i1.4600 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
18	Material Type: Article	Big Bath Accounting in an Emerging Market: Evidence from Newly Appointed CEOs in Brazil Journal 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/S0718-27242023000100093 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
19	Material Type: Article	O Impacto da IFRS 15 na Qualidade dos Accruals e no Gerenciamento de Resultados das Empresas Brasileiras de Capital Aberto Revista brasileira de gestão de negócios, 2022-12, Vol.24 (4), p.675-691 [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: 1983-0807 ;ISSN: 1806-4892 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v24i4.4197 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
20	Material Type: Article	Influência dos comitês no gerenciamento de resultados Revista Catarinense da Ciência Contábil, 2022-10, Vol.21 (21), p.e3269 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: 1808-3781 ;ISSN: 2237-7662 ;EISSN: 2237-7662 ;DOI: 10.16930/2237-766220223269 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by

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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. ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2022.1207.pt

ISSN: 2176-9036 ;EISSN: 2176-9036 ;DOI: 10.21680/2176-9036.2024v16n1ID34807

2024. 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.23780

ISSN: 1982-6486 ;EISSN: 1982-6486 ;DOI: 10.11606/issn.1982-6486.rco.2023.214068

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. ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2022.1254.pt

ISSN: 1807-1821 ;EISSN: 2175-8069 ;DOI: 10.5007/2175-8069.2022.e83462

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. ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2023.20.2.1.pt

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.v14i1.1563

ISSN: 2176-9036 ;EISSN: 2176-9036 ;DOI: 10.21680/2176-9036.2023v15n1ID31149

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 0718-2724 ;EISSN: 0718-2724 ;DOI: 10.4067/S0718-27242023000100093

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