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Earnings management in family firms : current state of knowledge and opportunities for future research

Paiva, Inna Sousa; Lourenço, Isabel Costa; Branco, … - In: Review of accounting & finance 15 (2016) 1, pp. 85-100

Persistent link: https://www.econbiz.de/10011459734

Do IFRS matter in emerging countries? : an exploratory analysis of Brazilian firms

Lourenço, Isabel; Branco, Manuel Castelo; Curto, José Dias - In: Standardization of financial reporting and accounting …, (pp. 103-125). 2015

Persistent link: https://www.econbiz.de/10011444253

National culture and earnings management in developed and emerging countries

Jr. Viana, Dante Baiardo Cavalcante; Lourenço, Isabel Costa - In: Journal of accounting in emerging economies : JAEE 12 (2022) 1, pp. 150-186

Persistent link: https://www.econbiz.de/10012797483

Earnings management in family versus non-family firms : the influence of analyst coverage

Paiva, Inna Sousa; Lourenço, Isabel Costa; Curto, … - In: Spanish journal of finance & accounting : the official … 48 (2019) 2, pp. 113-133

Persistent link: https://www.econbiz.de/10012176422

National culture and earnings management in emerging markets : the role of IFRS mandatory adoption

Jr. Viana, Dante Baiardo Cavalcante; Lourenço, Isabel Costa - In: International journal of managerial and financial … 15 (2023) 3, pp. 316-345

Persistent link: https://www.econbiz.de/10014315614

Financial distress, earnings management and Big 4 auditors in emerging markets

Jr. Viana, Dante Baiardo Cavalcante; Lourenço, Isabel Costa - In: Accounting research journal 35 (2022) 5, pp. 660-675

Persistent link: https://www.econbiz.de/10013363898

The effect of IFRS adoption on accrual-based and real earnings management : emerging markets' perspective

Jr. Viana, Dante Baiardo Cavalcante; Lourenço, Isabel Costa - In: Journal of accounting in emerging economies : JAEE 13 (2023) 3, pp. 485-508

Persistent link: https://www.econbiz.de/10014311704

Macroeconomic instability, institutions, and earnings management : an analysis in developed and emerging market countries

Jr. Viana, Dante Baiardo Cavalcante; Lourenço, Isabel Costa - In: Journal of international accounting auditing & taxation 51 (2023), pp. 1-23

Persistent link: https://www.econbiz.de/10014326404

Earnings Management in Family Firms : Current State of Knowledge and Opportunities for Future Research

Paiva, Inna - 2016

This paper synthesizes the extant research on earnings management in family firms. It reviews the current state of knowledge about this phenomenon, identifying the main theoretical frameworks used in the empirical research on the topic, as well as the main types of said research and its...

Persistent link: https://www.econbiz.de/10013006881

Do IFRS Matter in Emerging Countries? An Exploratory Analysis of Brazilian Firms

Lourenço, Isabel - 2016

This study analyzes the impact of IFRS adoption on earnings management in the emerging country which is probably the most important economy in the world that has adopted IFRS mandatorily, Brazil. We examine the distributions of reported earnings in order to find discontinuities around the zero...

Persistent link: https://www.econbiz.de/10013006883