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1	Material Type: Article	A abordagem oportunista da Teoria Positiva da Contabilidade (PAT) falha ao explicar as escolhas feitas na OGX: uma situação anômala? Revista de contabilidade e organizações, 2019-01, Vol.13 [Peer Reviewed Journal] 2019. 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. ;EISSN: 1982-6486 ;DOI: 10.11606/issn.1982-6486.rco.2019.164412 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
2	Material Type: Article	Accruals discricionários nas combinações de negócios e o preço das ações Revista Contemporânea de Contabilidade, 2014-12, Vol.11 (24), p.65-84 [Peer Reviewed Journal] 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: 1807-1821 ;EISSN: 2175-8069 ;DOI: 10.5007/2175-8069.2014v11n24p65 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
3	Material Type: Article	ALGUMAS REFLEX?ES SOBRE CONTABILIDADE CRIATIVA E AS NORMAS INTERNACIONAIS DE CONTABILIDADE Revista universo contábil, 2015-01, Vol.11 (1), p.69 Copyright Ilse Maria Beuren 2015 ;ISSN: 1809-3337 ;EISSN: 1809-3337 ;DOI: 10.4270/ruc.2015104 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
4	Material Type: Article	Alterações de CEOs e o gerenciamento de resultados contábeis no Brasil Revista Brasileira de Finanças, 2021-03, Vol.19 (1), p.97-124 [Peer Reviewed Journal] 2021. 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.v19n1.2021.81397 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
5	Material Type: Article	Análise do Gerenciamento de Resultados e o Rodízio de Firmas de Auditoria nas Empresas de Capital Aberto Revista brasileira de gestão de negócios, 2010, Vol.12 (36), p.304-321 [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.v12i36.670 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
6	Material Type: Article	Análise do Gerenciamento de Resultados e o Rodízio de Firmas de Auditoria nas Empresas de Capital Aberto/Analysis of Earnings Management and Turnover of Auditors Firms in Companies Traded/Análisis de la Gestión por Resultados y la Alternancia de las Firmas de Auditoría en las Empresas de Capital Abierto Revista brasileira de gestão de negócios, 2010-07, Vol.12 (36), p.304 [Peer Reviewed Journal] Copyright Centro Universitário FECAP, mantido pela Fundação Escola de Comericio Álvares Penteado (FECAP) Jul-Sep 2010 ;ISSN: 1806-4892 ;EISSN: 1983-0807 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
7	Material Type: Article	Asociatividad empresarial y fuentes de capital social: hacia un modelo explicativo Innovar : 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.v30n77.87452 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
8	Material Type: Article	Asset growth and stock return: evidence in the Brazilian market Revista 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: 10.1590/1808-057x201805080 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
9	Material Type: Article	Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals BBR Brazilian business review (Portuguese ed.), 2018-09, Vol.15 (5), p.410-426 COPYRIGHT 2018 Fucape Business School/ Brazilian Business Review ;COPYRIGHT 2018 Fucape Business School/ Brazilian Business Review ;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.2018.15.5.1 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
10	Material Type: Article	Avaliação da Prática de Gerenciamento de Resultados na Apuração de Lucro por Companhias Abertas Brasileiras conforme seu Grau de Alavancagem Financeira Revista de administração contemporânea, 2007-01, Vol.11 (spe2), p.121-144 [Peer Reviewed Journal] Copyright Associação Nacional de Pós-Graduação e Pesquisa em Administração 2007 ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 1415-6555 ;ISSN: 1982-7849 ;EISSN: 1982-7849 ;DOI: 10.1590/S1415-65552007000600007 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
11	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
12	Material Type: Article	BOOK-TAX DIFFERENCE, EARNINGS MANAGEMENT AND BOND RATINGS IN THE BRAZILIAN MARKET Revista universo contábil, 2016-09, Vol.12 (3), p.91-109 Copyright Ilse Maria Beuren 2016 ;ISSN: 1809-3337 ;EISSN: 1809-3337 ;DOI: 10.4270/ruc.2016323 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
13	Material Type: Article	BOOK-TAX DIFFERENCES ANORMAIS, SUAVIZAÇÃO DOS RESULTADOS E REAL EARNINGS MANAGEMENT EM EMPRESAS DE CAPITAL ABERTO LISTADAS NO BRASIL Revista universo contábil, 2021-04, Vol.16 (1), p.75 2020. 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.2020104 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
14	Material Type: Article	Book-tax differences e gerenciamento de resultados no mercado de ações do Brasil Revista de Administração de Empresas, 2012-10, Vol.52 (5), p.488-501 [Peer Reviewed Journal] This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 2178-938X ;ISSN: 0034-7590 ;EISSN: 1676-5648 ;DOI: 10.1590/S0034-75902012000500002 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
15	Material Type: Article	BOOK-TAX DIFFERENCES E GERENCIAMENTO DE RESULTADOS NO MERCADO DE AÇÕES DO BRASIL/BOOK-TAX DIFFERENCES AND EARNINGS MANAGEMENT: EVIDENCE IN THE BRAZILIAN EQUITY MARKET/BOOK-TAX DIFFERENCES Y GESTIÓN DE RESULTADOS EN EL MERCADO DE ACCIONES DE BRASIL Revista de administração de emprêsas, 2012-09, Vol.52 (5), p.488-501 [Peer Reviewed Journal] ISSN: 0034-7590 ;EISSN: 1676-5648 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
16	Material Type: Article	BOOK-TAX DIFFERENCES E GERENCIAMENTO DE RESULTADOS NO MERCADO DE AÇÕES DO BRASIL/BOOK-TAX DIFFERENCES AND EARNINGS MANAGEMENT: EVIDENCE IN THE BRAZILIAN EQUITY MARKET/BOOK-TAX DIFFERENCES Y GESTIÓN DE RESULTADOS EN EL MERCADO DE ACCIONES DE BRASIL Revista de administração de emprêsas, 2012-09, Vol.52 (5), p.488 [Peer Reviewed Journal] Copyright Fundação Getulio Vargas Sep/Oct 2012 ;ISSN: 0034-7590 ;EISSN: 1676-5648 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
17	Material Type: Article	BOOK-TAX DIFFERENCES E RATING Revista universo contábil, 2021-04, Vol.16 (2), p.26 2020. 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.2020208 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
18	Material Type: Article	Brazil’s adoption of IFRS: fertile ground for examining earnings management Brazilian business review, 2013-12, Vol.10 (4), p.133-146 Copyright FUCAPE Business School Oct-Dec 2013 ;ISSN: 1808-2386 ;EISSN: 1808-2386 ;DOI: 10.15728/bbr.2013.10.4.6 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
19	Material Type: Article	Business cycles and earnings management strategies: a study in Brazilian public firms Revista 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: 10.1590/1808-057x201806870 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
20	Material Type: Article	CARACTERÍSTICAS DO CEO E O GERENCIAMENTO DE RESULTADOS EM EMPRESAS LISTADAS NA BM&FBOVESPA Revista universo contábil, 2017-07, Vol.13 (3), p.120 Copyright Ilse Maria Beuren 2017 ;ISSN: 1809-3337 ;EISSN: 1809-3337 ;DOI: 10.4270/ruc.2017321 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by

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2019. 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. ;EISSN: 1982-6486 ;DOI: 10.11606/issn.1982-6486.rco.2019.164412

Copyright Ilse Maria Beuren 2015 ;ISSN: 1809-3337 ;EISSN: 1809-3337 ;DOI: 10.4270/ruc.2015104

2021. 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.v19n1.2021.81397

Copyright Centro Universitário FECAP, mantido pela Fundação Escola de Comericio Álvares Penteado (FECAP) Jul-Sep 2010 ;ISSN: 1806-4892 ;EISSN: 1983-0807

Copyright Associação Nacional de Pós-Graduação e Pesquisa em Administração 2007 ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 1415-6555 ;ISSN: 1982-7849 ;EISSN: 1982-7849 ;DOI: 10.1590/S1415-65552007000600007

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

Copyright Ilse Maria Beuren 2016 ;ISSN: 1809-3337 ;EISSN: 1809-3337 ;DOI: 10.4270/ruc.2016323

2020. 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.2020104

This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 2178-938X ;ISSN: 0034-7590 ;EISSN: 1676-5648 ;DOI: 10.1590/S0034-75902012000500002

ISSN: 0034-7590 ;EISSN: 1676-5648

Copyright Fundação Getulio Vargas Sep/Oct 2012 ;ISSN: 0034-7590 ;EISSN: 1676-5648

2020. 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.2020208

Copyright FUCAPE Business School Oct-Dec 2013 ;ISSN: 1808-2386 ;EISSN: 1808-2386 ;DOI: 10.15728/bbr.2013.10.4.6

Copyright Ilse Maria Beuren 2017 ;ISSN: 1809-3337 ;EISSN: 1809-3337 ;DOI: 10.4270/ruc.2017321

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