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The effect of IFRS on earnings management in Brazilian non-financial public companies · Study

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The effect of IFRS on earnings management in Brazilian non-financial public companies

Marta Cristina Pelucio Grecco, Cecília Moraes Santostaso Geron, Gerson Begas Grecco, João Paulo Cavalcante Lima

2014-07-25articleEmerging Markets Review128 citationsclosed

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 128 citations exist upstream.

References

1991Earnings Management During Import Relief Investigations

2005Performance matched discretionary accrual measures

1995Detecting Earnings Management.

1985Positive Accounting Theory

2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

2012Detecting Earnings Management

1985The effect of bonus schemes on accounting decisions

2009Opaque financial reports, R2, and crash risk☆

Cited by

2020The effect of voluntary and mandatory corporate social responsibility on earnings management: Evidence from India and the 2% rule

2018Unintended effects of IFRS adoption on earnings management: The case of Latin America

2016Does an IFRS adoption increase value relevance and earnings timeliness in Latin America?

2020Is earnings management associated with corporate environmental disclosure?

2018Do Big Four Auditors Always Provide Higher Audit Quality? Evidence from Pakistan

2017Firm- and Country-Level Attributes as Determinants of Earnings Management: An Analysis for Latin American Firms

2022Financial distress, earnings management and Big 4 auditors in emerging markets

2020Did mandatory IFRS adoption affect the cost of capital in Latin American countries?

Details

Year2014

Typearticle

VenueEmerging Markets Review

Languageen

Files0 public / 0

Identifiers

doi10.1016/j.ememar.2014.07.001

openalex_workW2000585160

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