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1 |
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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2 |
Material Type: Article
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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 |
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3 |
Material Type: Article
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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 |
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4 |
Material Type: Article
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Audit Rotation And Earnings Quality: An Analysis Using Discretionary AccrualsBBR Brazilian business review (Portuguese ed.), 2018-09, Vol.15 (5), p.410-426COPYRIGHT 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.2018.15.5.1Full text available |
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5 |
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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6 |
Material Type: Article
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Big Bath Accounting in an Emerging Market: Evidence from Newly Appointed CEOs in BrazilJournal 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/S0718-27242023000100093Full text available |
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7 |
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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8 |
Material Type: Article
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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 |
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9 |
Material Type: Article
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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 |
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10 |
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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11 |
Material Type: Article
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Corporate social responsibility and earnings management of South African companiesSouth African journal of economic and management sciences, 2018, Vol.21 (1), p.1-13 [Peer Reviewed Journal]2018. 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.v21i1.1849Full text available |
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12 |
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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13 |
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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14 |
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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15 |
Material Type: Article
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Dividend persistence and earnings management in emerging marketsRevista Contabilidade & Finanças, 2022-01, Vol.33 (88), p.130-149 [Peer Reviewed Journal]COPYRIGHT 2022 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202113040Full text available |
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16 |
Material Type: Article
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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 |
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17 |
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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18 |
Material Type: Article
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Earnings Management and Quarterly Discretionary Accruals Level in the Brazilian Stock MarketBBR Brazilian business review (Portuguese ed.), 2019-05, Vol.16 (3), p.297-314COPYRIGHT 2019 Fucape Business School/ Brazilian Business Review ;COPYRIGHT 2019 Fucape Business School/ Brazilian Business Review ;2019. 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.2019.16.3.6Full text available |
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19 |
Material Type: Article
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Earnings management strategies in Brazil: Determinant costs and temporal sequenceContaduría, administración, 2017-12, Vol.62 (spe5), p.1460-1478 [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: 10.1016/j.cya.2016.11.002Digital Resources/Online E-Resources |
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20 |
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 |