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Regulação da contabilidade: teorias e análise da convergência dos padrões contábeis brasileiros aos IFRS
16 references·3 citing·32 second hop
Regulação da contabilidade: teorias e análise da convergência dos padrões contábeis brasileiros aos IFRS (2009)Regulação da contabilidade: teorias e aná…The Theory of Economic Regulation (2021)The Theory of Economic Regula…A Teoria Tridimensional do Direito (2016)A Teoria Tridimensional do Di…Critical reflections on research approaches, accounting regulation and the regulation of accounting (2007)Critical reflections on resea…Handbook of New Institutional Economics (2005)Handbook of New Institutional…Earnings Management: An Executive Perspective (2005)Earnings Management: An Execu…Manual de contabilidade das sociedades por ações: aplicável às demais sociedades (2003)Manual de contabilidade das s…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany (2000)Constituent lobbying and its …THE GENDERED NATURE OF “ACCOUNTING LOGIC”: POINTERS TO AN ACCOUNTING THAT ENCOMPASSES MULTIPLE VALUES (1998)THE GENDERED NATURE OF “ACCOU…Economics of regulation and antitrust (1992)Economics of regulation and a…A Theory of Competition Among Pressure Groups for Political Influence (1983)A Theory of Competition Among…Financial Reporting: An Accounting Revolution. (1982)Financial Reporting: An Accou…Toward a More General Theory of Regulation (1976)Toward a More General Theory …The Theory of Economic Regulation (1971)The Theory of Economic Regula…Taxation by Regulation (1971)Taxation by RegulationWhat Can Regulators Regulate? The Case of Electricity (1962)What Can Regulators Regulate?…NORMAS INTERNACIONAIS DE CONTABILIDADE: (2023)NORMAS INTERNACIONAIS DE CONT…Informativeness of stock prices after IFRS adoption in Brazil (2018)Informativeness of stock pric…ADOÇÃO DE IFRS E GERENCIAMENTO DE RESULTADO NAS EMPRESAS BRASILEIRAS DE CAPITAL ABERTO (2014)ADOÇÃO DE IFRS E GERENCIAMENT…The Theory of Industrial Organization (1988)Management-Based Regulation: Prescribing Private Management to Achieve Public Goals (2003)The Importance of Industry Links in Merger Waves (2013)How do country regulations and business environment impact foreign direct investment (FDI) inflows? (2019)The Theory of Price. (1954)Inflation and Environmental Concern: Structural Change in the Process of Public Utility Price Regulation (1974)Cartels, competition and regulation in the property-liability insurance industry (1992)Designing Federalism (2004)BEHAVIOR OF THE FIRM UNDER REGULATORY CONSTRAINT (2016)An Economic Theory of Democracy. (1958)Capitalism, Socialism and Democracy (1997)The quality of government (1999)Economic Origins of Dictatorship and Democracy (2005)Positive Accounting Theory (1985)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)The Regulation of Entry (2000)The great reversals: the politics of financial development in the twentieth century (2003)Testing Theories of American Politics: Elites, Interest Groups, and Average Citizens (2014)Earnings Innovations, Earnings Persistence, and Stock Returns (1987)The crisis of fair-value accounting: Making sense of the recent debate (2009)The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis (2009)Crime and Punishment: An Economic Approach (1968)Crime and Punishment: An Economic Approach (1968)Political institutions and policy choices: evidence from the United States (2002)World Investment Report (2017)Governance and bank valuation (2007)Second generation fiscal federalism: The implications of fiscal incentives (2008)Property Rights and Economic Development* (2010)
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References

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  • 1983A Theory of Competition Among Pressure Groups for Political Influence4,118 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 1992Economics of regulation and antitrust1,453 cited
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  • 2005Handbook of New Institutional Economics729 cited
  • 1962What Can Regulators Regulate? The Case of Electricity532 cited
  • 1971Taxation by Regulation504 cited
  • 2016A Teoria Tridimensional do Direito192 cited
  • 1998THE GENDERED NATURE OF “ACCOUNTING LOGIC”: POINTERS TO AN ACCOUNTING THAT ENCOMPASSES MULTIPLE VALUES169 cited
  • 2000Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany138 cited
  • 2007Critical reflections on research approaches, accounting regulation and the regulation of accounting111 cited
  • 2003Manual de contabilidade das sociedades por ações: aplicável às demais sociedades109 cited

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  • 2005Earnings Management: An Executive Perspective109 cited
  • Cited by

    • 2023NORMAS INTERNACIONAIS DE CONTABILIDADE:24 cited
    • 2018Informativeness of stock prices after IFRS adoption in Brazil23 cited
    • 2014ADOÇÃO DE IFRS E GERENCIAMENTO DE RESULTADO NAS EMPRESAS BRASILEIRAS DE CAPITAL ABERTO21 cited