Esse artigo revisa a recente literatura acadêmica sobre gerenciamento de resultados (GR)
no Brasil. O seu objetivo é identificar os principais temas de pesquisa desenvolvidos no …

This article evaluated whether changes in accounting practices brought a reduction in
earnings management (EM) in listed Brazilian non-financial companies through …

This article reviews the recent academic literature on earnings management (EM) in Brazil.
The objective is to identify the main research themes addressed in the Brazilian context and …

Este artigo analisa o gerenciamento de resultados por meio de atividades operacionais
reais por parte das empresas no mercado de capitais brasileiro. Essa forma de …

This article analyzes earnings management through real operating activities by firms in the
Brazilian capital market. This way of manipulating outcomes takes place when managers …

Purpose The economic consequence for adopting accounting standards is one of the
growing and valuable topics in accounting research. The purpose of this paper is to address …

O objetivo geral deste trabalho foi avaliar se as mudanças nas práticas contábeis trouxeram
redução no gerenciamento de resultados das empresas abertas brasileiras não financeiras …

Purpose This research aims to investigate the relationship between Chief Executive Officer
(CEO) narcissism and earnings management practices in Brazilian listed companies …

The aim of this study was to verify whether the discretionary actions of managers to manage
earnings can be captured by abnormal book-tax differences (ABTD). In Brazil, there are no …

This article analyses if the enterprises listed in one of BM&FBovespa's segments of
corporate governance are fewer prone to practice the income smoothing than enterprises …