Revista Universo Contábil · 2015 · 23 citations · 17 references
BusinessAccountancyAccountingCorporate FinanceFinancial AccountingFinancial EconomicsAccrual AccountingAccrual AnalysisEarnings ManagementEarnings ReportingFinancial ReportingFinancial StatementsAccrual Earnings ManagementCompliance With Accounting StandardsForecasting Earnings Management EffectsModified Jones Model
numa amostra de 235 companhias abertas brasileiras no financeiras e no seguradoras, se a adoo do IFRS teve impacto no cmputo das acumulaes discricionrias medidas pelo modelo Jones modificado
17
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Frank Wilcoxon · Biometrics Bulletin · 1945 · 14.4K citations
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Detecting Earnings Management.
Patricia Dechow, Richard G. Sloan · The Accounting Review · 1995 · 5.9K citations · Full text
Business, Accountancy, Accounting +17
Earnings management under German GAAP versus IFRS
Research Publications (Maastricht University) · 2005 · 676 citations
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