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Ownership and Control Struture, Corporate Governance and Income Smoothing in Brazil
(Corporate Ownership & Control, 2010)
Income smoothing is a longstanding practice under the more general category of earnings management. As the name suggests, it consists of smoothing out the fluctuations of the income series. This article examines the ...
The smoothing hypothesis, stock returns and risk in Brazil
(2011)
Income smoothing is defined as the deliberate normalization of income in order to reach a desired trend. If the smoothing causes more information to be reflected in the stock price, it is likely to improve the allocation ...
Ownership and Control Struture, Corporate Governance and Income Smoothing in Brazil
(Corporate Ownership & Control, 2011)
Gerenciamento de resultados em cooperativas no Brasil: avaliação do income smoothing nas filiadas do SICREDI
(Universidade Federal de Minas GeraisBrasilFCE - DEPARTAMENTO DE CIÊNCIAS ADMINISTRATIVASFCE - DEPARTAMENTO DE CIÊNCIAS CONTÁBEISUFMG, 2016)
This study investigates the practice of earnings management, specifically in the form Income Smoothing, in Brazilian credit unions affiliated to the Cooperative Credit System (SICREDI). The sample consists of 149 credit ...
Income smoothing, custo de capital de terceiros e estrutura de Capital no Brasil
(2009)
Neste artigo, usando uma amostra de companhias abertas brasileiras e os modelos propostos por Eckel (1981) e Leuz, Nanda e Wysocki (2003) como proxies empíricas para mensurar income smoothing, os resultados dos testes ...
Determinantes da prática de “income smoothing” em cias abertas: uma análise de empresas brasileiras e americanas
(Universidade Federal de Minas GeraisBrasilFACE - FACULDADE DE CIENCIAS ECONOMICASPrograma de Pós-graduação em Controladoria e ContabilidadeUFMG, 2020-02-20)
This research aimed to verify which factors affect the income smoothing practice of Brazilian and American companies, as well as to analyze the differences and similarities of the determinants of this practice in companies ...
Income Smoothing e gerenciamento de resultados por diferimento tributário sobre o resultado em companhias listadas na B3
(Universidade do Vale do Rio dos Sinos, 2021-11-17)
This research deals with deferred income taxes arising from temporary differences and their effects on the companies' results, in the context of the adoption of the International Financial Reporting Standards (IFRS) and ...
Income Smoothing e gerenciamento de resultados por diferimento tributário sobre o resultado em companhias listadas na B3
(Universidade do Vale do Rio dos Sinos, 2021-11-17)
This research deals with deferred income taxes arising from temporary differences and their effects on the companies' results, in the context of the adoption of the International Financial Reporting Standards (IFRS) and ...