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Diferença entre o Lucro Contábil e Lucro Tributável: Uma Análise sobre o Gerenciamento de Resultados Contábeis e Gerenciamento Tributário nas Companhias Abertas Brasileiras
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Diferença entre o Lucro Contábil e Lucro Tributável: Uma Análise sobre o Gerenciamento de Resultados Contábeis e Gerenciamento Tributário nas Companhias Abertas Brasileiras (2009)Diferença entre o Lucro Contábil e Lucro …Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences (2005)The Persistence and Pricing o…Teoria da contabilidade: uma nova abordagem (2005)Teoria da contabilidade: uma …Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Earnings Management: New Evidence Based on Deferred Tax Expense (2003)Earnings Management: New Evid…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…Empirical tax research in accounting (2001)Empirical tax research in acc…Earnings management: a perspective (2001)Earnings management: a perspe…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Book-Tax Differences and Internal Revenue Service Adjustments (1998)Book-Tax Differences and Inte…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…Positive Accounting Theory (1985)Positive Accounting TheoryStandard Jones and Modified Jones: An Earnings Management Tutorial (2021)Standard Jones and Modified J…BOOK-TAX DIFFERENCES, EARNINGS PERSISTENCE AND TAX PLANNING BEFORE AND AFTER THE ADOPTION OF IFRS IN BRAZIL (2016)BOOK-TAX DIFFERENCES, EARNING…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)An Empirical Evaluation of Accounting Income Numbers (1968)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 2001Empirical tax research in accounting956 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 2005The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences813 cited
  • 2003Earnings Management: New Evidence Based on Deferred Tax Expense726 cited
  • 1998Book-Tax Differences and Internal Revenue Service Adjustments574 cited
  • 2005Teoria da contabilidade: uma nova abordagem506 cited

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2001
Earnings management: a perspective
469 cited

Cited by

  • 2021Standard Jones and Modified Jones: An Earnings Management Tutorial23 cited
  • 2016BOOK-TAX DIFFERENCES, EARNINGS PERSISTENCE AND TAX PLANNING BEFORE AND AFTER THE ADOPTION OF IFRS IN BRAZIL20 cited