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Book-tax differences e gerenciamento de resultados no mercado de ações do Brasil
16 references·3 citing·21 second hop
Book-tax differences e gerenciamento de resultados no mercado de ações do Brasil (2012)Book-tax differences e gerenciamento de r…Detecting Earnings Management (2012)Detecting Earnings ManagementEvidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* (2010)The Relation Between Earnings…A review of tax research (2010)A review of tax researchAccrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences (2005)The Persistence and Pricing o…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Empirical tax research in accounting (2001)Empirical tax research in acc…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…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…BOOK-TAX DIFFERENCES, EARNINGS PERSISTENCE AND TAX PLANNING BEFORE AND AFTER THE ADOPTION OF IFRS IN BRAZIL (2016)BOOK-TAX DIFFERENCES, EARNING…THE IMPACTS OF IFRS ADOPTION ON DISCRETIONARY ACCRUALS AND ON EARNINGS MANAGEMENT RESEARCH IN BRAZIL (2015)THE IMPACTS OF IFRS ADOPTION …Earnings management in Brazil: a survey of the literature (2013)Earnings management in Brazil…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)The economic implications of corporate financial reporting (2005)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Prospect Theory: An Analysis of Decision under Risk (1979)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Audit committee, board of director characteristics, and earnings management (2002)A review of archival auditing research (2014)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Cross-Section of Expected Stock Returns (1992)The financial reporting environment: Review of the recent literature (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management and investor protection: an international comparison (2003)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2010A review of tax research3,167 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited
  • 2001Empirical tax research in accounting956 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts

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920 cited
  • 2005The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences813 cited
  • Cited by

    • 2013Earnings management in Brazil: a survey of the literature38 cited
    • 2015THE IMPACTS OF IFRS ADOPTION ON DISCRETIONARY ACCRUALS AND ON EARNINGS MANAGEMENT RESEARCH IN BRAZIL23 cited
    • 2016BOOK-TAX DIFFERENCES, EARNINGS PERSISTENCE AND TAX PLANNING BEFORE AND AFTER THE ADOPTION OF IFRS IN BRAZIL20 cited