Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
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1 |
Material Type: Article
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Gerenciamento de Lucros: que Pensam Administradores, Contadores e Outros Profissionais de Empresas no Brasil?Revista de administração contemporânea, 2003-12, Vol.7 (4), p.141-161 [Peer Reviewed Journal]Copyright Associação Nacional de Pós-Graduação e Pesquisa em Administração Oct-Dec 2003 ;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/S1415-65552003000400008Full text available |
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2 |
Material Type: Article
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Detecção do gerenciamento de resultados pela análise do diferimento tributárioRevista de Administração de Empresas, 2007, Vol.47 (1), p.46-59 [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/S0034-75902007000100005Full text available |
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3 |
Material Type: Article
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Avaliação da Prática de Gerenciamento de Resultados na Apuração de Lucro por Companhias Abertas Brasileiras conforme seu Grau de Alavancagem FinanceiraRevista 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/S1415-65552007000600007Full text available |
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4 |
Material Type: Article
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Income smoothing, custo de capital de terceiros e estrutura de Capital no BrasilRAM. Revista de Administração Mackenzie, 2009-12, Vol.10 (6), p.25-46 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 1678-6971 ;DOI: 10.1590/S1678-69712009000600004Digital Resources/Online E-Resources |
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5 |
Material Type: Article
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Análise do Gerenciamento de Resultados e o Rodízio de Firmas de Auditoria nas Empresas de Capital AbertoRevista 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.v12i36.670Full text available |
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6 |
Material Type: Article
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The smoothing hypothesis, stock returns and risk in BrazilBAR, Brazilian administration review, 2011, Vol.8 (1), p.1-20 [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 ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 1807-7692 ;EISSN: 1807-7692 ;DOI: 10.1590/S1807-76922011000100002Full text available |
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7 |
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 |
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8 |
Material Type: Article
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Efeito da troca da firma de auditoria no gerenciamento de resultados das companhias abertas brasileirasRAM. Revista de Administração Mackenzie, 2012-10, Vol.13 (5), p.65-100 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 1678-6971 ;DOI: 10.1590/S1678-69712012000500004Digital Resources/Online E-Resources |
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9 |
Material Type: Article
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Book-tax differences e gerenciamento de resultados no mercado de ações do BrasilRevista 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/S0034-75902012000500002Full text available |
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10 |
Material Type: Article
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Institutional investors, corporate governance, and earnings management around merger: evidence from French absorbing firmsJournal of Economics, Finance and Administrative Science, 2013-12, Vol.18 (35), p.89-96 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1016/S2077-1886(13)70033-7Digital Resources/Online E-Resources |
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11 |
Material Type: Article
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Earnings management and economic crises in the brazilian capital marketRevista de Administração de Empresas, 2014-06, Vol.54 (3), p.268-283 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 0034-7590 ;ISSN: 2178-938X ;EISSN: 1676-5648 ;DOI: 10.1590/S0034-759020140303Full text available |
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12 |
Material Type: Article
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Earnings management through loss avoidance : does South Africa have a good story to tell?South African journal of economic and management sciences, 2016-01, Vol.19 (1), p.18-34 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1015-8812 ;ISSN: 2222-3436 ;EISSN: 2222-3436 ;DOI: 10.17159/2222-3436/2016/v19n1a2Full text available |
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13 |
Material Type: Article
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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 |
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14 |
Material Type: Article
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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 |
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15 |
Material Type: Article
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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 |
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16 |
Material Type: Article
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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 |
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17 |
Material Type: Article
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Effect of earnings management on economic value added : G20 and African countries studySouth African Journal of Economic and Management Sciences, 2017, Vol.20 (1), p.1-9 [Peer Reviewed Journal]COPYRIGHT 2017 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;Copyright AOSIS (Pty) Ltd 2017 ;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.v20i1.1247Full text available |
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18 |
Material Type: Article
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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 |
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19 |
Material Type: Article
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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 |
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20 |
Material Type: Article
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Prácticas de earning management en el sector retail de Chile. El caso La PolarCuadernos de contabilidad, 2017-01, Vol.18 (45), p.22-39COPYRIGHT 2017 Pontificia Universidad Javeriana ;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: 0123-1472 ;EISSN: 2500-6045 ;DOI: 10.11144/Javeriana.cc18-45.pemsFull text available |