Narrow search
Showing 1 - 10 of 120
Cover Image
Crise económica, políticas de austeridade e representação política
Freire, André (ed.); Lisi, Marco (ed.);  … - Crise económica, políticas de austeridade e … - 2015
Persistent link: https://www.econbiz.de/10011484062
Cover Image
Discricionariedade na mensuração de derivativos como mecanismo de gerenciamento de resultados em bancos
Dantas, José Alves; Galdi, Fernando Caio; Capelletto, … - In: Revista Brasileira de Finanças : RBFin 11 (2013) 1, pp. 17-48
Persistent link: https://www.econbiz.de/10010436849
Cover Image
Alterações de CEOs e o gerenciamento de resultados contábeis no Brasil
Souza Neto, Adolpho Cyriaco Nunes de; Sampaio, Joelson … - In: Revista Brasileira de Finanças : RBFin 19 (2021) 1, pp. 97-124
Persistent link: https://www.econbiz.de/10012616163
Cover Image
Gerenciamento de resultados em períodos de eleições presidenciais no Brasil
Souza, Marcus Vinicius R. de; Brugni, Talles Vianna; … - In: Revista Brasileira de Finanças : RBFin 21 (2023) 4, pp. 39-62
Persistent link: https://www.econbiz.de/10014442594
Cover Image
“Accruals” Discricionários: o Erro de Estimação Induzido pelo Conservantismo
Moreira, José António - Faculdade de Economia, Universidade do Porto - 2006
This paper discusses the sign of the expected measurement error in discretionary accruals (DAC) estimates when accrual models do not control for the asymmetric treatment of gains and losses underlying conservatism. I find that DAC in firms with “bad news” are expected to be understated...
Persistent link: https://www.econbiz.de/10005059432
Cover Image
Manipulação para Evitar Perdas: o Impacto do Conservantismo
Moreira, José António - Faculdade de Economia, Universidade do Porto - 2006
In this paper I analyze the interaction between firms’ earnings management behavior and conservatism. I predict that firms having conservatism-related bad news in the period have more pervasive earnings management than firms having good news. Departing from Burgstahler and Dichev (1997)...
Persistent link: https://www.econbiz.de/10005032772
Cover Image
Influence of the economic environment on consumer confidence and consumption decisions in Brazil : an empirical analysis considering the effects of monetary credibility and fiscal...
Montes, Gabriel Caldas; Visconti, Bruno Campos - In: Pesquisa e planejamento econômico : PPE 46 (2016) 1, pp. 147-176
Persistent link: https://www.econbiz.de/10012062295
Cover Image
O efeito China nas exportações Brasileiras em terceiros mercados: Uma análise do constant market share
Pereira, Lia Valls - 2014
Recent studies have called attention that China may limit the export diversification and technological upgrading of … of Brazilian exports by China in the markets of South American countries, Mexico, the United States, European Union and … to estimate the loss of Brazil and China coincident exports in the markets selected. The study shows that the losses …
Persistent link: https://www.econbiz.de/10011372178
Cover Image
Política industrial na China, na Índia e no Brasil: Legados, dilemas de coordenação e perspectivas
Delgado, Ignacio Godinho - 2015
The article focuses on the recovery of industrial policy in China, India and Brazil from late twentieth century on …
Persistent link: https://www.econbiz.de/10011372188