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Conservadorismo contábil e timeliness: evidências empíricas nas demonstrações contábeis de empresas Brasileiras com ADRs negociados na bolsa de Nova Iorque
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Conservadorismo contábil e timeliness: evidências empíricas nas demonstrações contábeis de empresas Brasileiras com ADRs negociados na bolsa de Nova Iorque (2008)Conservadorismo contábil e timeliness: ev…Teoria da Contabilidade (2018)Teoria da ContabilidadeFinancial reporting incentives for conservative accounting: The influence of legal and political institutions (2006)Financial reporting incentive…Conservadorismo em cinco países da América do Sul (2006)Conservadorismo em cinco país…Are IFRS and U.S. GAAP converging? (2006)Are IFRS and U.S. GAAP conver…IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market (2003)IAS Versus U.S. GAAP: Informa…IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market (2003)IAS Versus U.S. GAAP: Informa…Financial accounting information, organizational complexity and corporate governance systems (2003)Financial accounting informat…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Effect of International Institutional Factors on Properties of Accounting Earnings (1999)The Effect of International I…Law and Finance (1998)Law and FinanceThe conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Specification Tests in Econometrics (1978)Specification Tests in Econom…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Market for "Lemons": Qual…The Information Content of Annual Earnings Announcements (1968)The Information Content of An…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Accounting conservatism in complex companies (2018)Accounting conservatism in co…Adoption of IFRS in Brazil: Effects on Accounting Conservatism (2016)Adoption of IFRS in Brazil: E…Qualidade da informação contábil em empresas familiares: influência dos níveis diferenciados de governança da BM&FBovespa, tamanho e independência do conselho de administração (2015)Qualidade da informação contá…CARACTERÍSTICAS DA PRODUÇÃO VEICULADA NA REVISTA DE EDUCAÇÃO E PESQUISA EM CONTABILIDADE NO PERÍODO DE 2007 A 2012 (2013)CARACTERÍSTICAS DA PRODUÇÃO V…Accounting choices in Brazil: identifying the characteristics of publicly traded companies that opted to maintain versus derecognise deferred assets (2012)Accounting choices in Brazil:…Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Efficient Capital Markets: II (1991)The Use of Error Components Models in Combining Cross Section with Time Series Data (1969)The Use of Variance Components Models in Pooling Cross Section and Time Series Data (1971)On the Pooling of Time Series and Cross Section Data (1978)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Econometric Analysis of Cross Section and Panel Data (2001)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)The theory of economic growth (1955)"The Economic Value of Education." (1964)Risk and insurance (1973)The Evolution of Cooperation (1981)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation (1991)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Risk, Return, and Equilibrium: Empirical Tests (1973)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings management and investor protection: an international comparison (2003)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)Institutions, Institutional Change and Economic Performance (1991)The Limits of Financial Globalization (2005)IFRS Adoption and Accounting Quality: A Review (2007)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Capital markets research in accounting (2001)"Gerenciamento" dos resultados contábeis: estudo empírico das companhias abertas brasileiras. (2002)Ativos intangíveis e o desempenho empresarial (2006)Evolução do ensino da contabilidade no Brasil: uma análise histórica (2007)
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References

  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism24,221 cited
  • 1978Specification Tests in Econometrics19,451 cited
  • 1998Law and Finance17,902 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1968The Information Content of Annual Earnings Announcements2,827 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2018Teoria da Contabilidade1,699 cited
  • 2006Financial reporting incentives for conservative accounting: The influence of legal and political institutions1,117 cited
  • 2003Financial accounting information, organizational complexity and corporate governance systems1,058 cited
  • 1999The Effect of International Institutional Factors on Properties of Accounting Earnings869 cited
  • 2003IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market529 cited
  • 2003IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market283 cited
  • 2006Are IFRS and U.S. GAAP converging?

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75 cited
  • 2006Conservadorismo em cinco países da América do Sul21 cited
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    • 2015Qualidade da informação contábil em empresas familiares: influência dos níveis diferenciados de governança da BM&FBovespa, tamanho e independência do conselho de administração13 cited
    • 2016Adoption of IFRS in Brazil: Effects on Accounting Conservatism13 cited
    • 2012Accounting choices in Brazil: identifying the characteristics of publicly traded companies that opted to maintain versus derecognise deferred assets12 cited
    • 2018Accounting conservatism in complex companies10 cited
    • 2013CARACTERÍSTICAS DA PRODUÇÃO VEICULADA NA REVISTA DE EDUCAÇÃO E PESQUISA EM CONTABILIDADE NO PERÍODO DE 2007 A 20128 cited