<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2215-910X</journal-id>
<journal-title><![CDATA[Suma de Negocios]]></journal-title>
<abbrev-journal-title><![CDATA[suma neg.]]></abbrev-journal-title>
<issn>2215-910X</issn>
<publisher>
<publisher-name><![CDATA[Fundación Universitaria Konrad Lorenz]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2215-910X2024000200144</article-id>
<article-id pub-id-type="doi">10.14349/sumneg/2024.v15.n33.a7</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Gestión de resultados en América Latina: una revisión sistemática y agenda de investigación]]></article-title>
<article-title xml:lang="en"><![CDATA[Earnings management in Latin America: Systematic review and research agenda]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Tello-Gamarra]]></surname>
<given-names><![CDATA[Lorena]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Kronbauer]]></surname>
<given-names><![CDATA[Clovis Antônio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[do Amaral Carneiro Cabral]]></surname>
<given-names><![CDATA[Luiz Marcelo Martins]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Federal Rural University of Amazonia (UFRA)  ]]></institution>
<addr-line><![CDATA[Belém ]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,University of Vale do Rio dos Sinos (UNISINOS)  ]]></institution>
<addr-line><![CDATA[orto Alegre ]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Federal University of Paraíba (UFPB)  ]]></institution>
<addr-line><![CDATA[João Pessoa ]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2024</year>
</pub-date>
<volume>15</volume>
<numero>33</numero>
<fpage>144</fpage>
<lpage>155</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S2215-910X2024000200144&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S2215-910X2024000200144&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S2215-910X2024000200144&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  Introducción/Objetivo: Aunque existen numerosos estudios sobre la gestión de ganancias en América Latina, la investigación sobre el estado actual de este campo sigue siendo escasa. Por tanto, este artículo tiene como objetivo analizar la evolución y el contenido de la investigación sobre la gestión de ganancias en el contexto de América Latina.  Metodología: El método elegido fue una revisión sistemática de la literatura sobre la gestión de resultados en América Latina, cubriendo los años 1994 y 2023. Se utilizaron dosbases de datos (Scopus y Web of Science) en este estudio para la identificación y selección de 132 artículos.  Resultados: Este artículo presenta tres contribuciones. La primera contribución es realizar un análisis descriptivo de la investigación sobre la gestión de resultados en la región. La segunda contribución es la identificación de siete categorías por medio de las cuales se está investigando la gestión de resultados en América Latina: métricas de gestión de ganancias, gobernanza corporativa, estrategia empresarial, convergencia con las Normas Internacionales de Información Financiera (NIIF), calidad de la auditoría, estructura de propiedad y varios estudios sobre la gestión de ganancias. La tercera contribución es presentar una agenda de investigación.  Conclusiones: Una conclusión importante de este estudio es que la gestión de resultados en América Latina sigue siendo un campo fértil de investigación en esta región. Además, el estudio arroja luz sobre nuevas direcciones de investigación empírica y teórica.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  Introduction/Objective: Despite the abundance of studies on earnings management in Latin America, research into the current state of this field remains limited. Therefore, this article aims to analyse the content and evolution of earnings management research within the Latin American context.  Methodology: This study employed a systematic literature review of earnings management in Latin America spanning the years 1994 to 2023. Two databases, Scopus and Web of Science, were utilised to identify and select 132 relevant articles.  Results: The study makes three significant contributions. Firstly, it conducts a descriptive analysis of earnings management research in the region. Secondly, it categorises the research field into seven themes: earnings management metrics, corporate governance, business strategy, alignment with International Financial Reporting Standards (IFRS), audit quality, ownership structure, and various aspects of earnings management. Thirdly, it outlines a comprehensive research agenda.  Conclusions: This study underscores that earnings management in Latin America remains a fertile area for research. Furthermore, it suggests new avenues for empirical and theoretical exploration.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Latin America]]></kwd>
<kwd lng="en"><![CDATA[systematic review]]></kwd>
<kwd lng="en"><![CDATA[earnings management]]></kwd>
<kwd lng="en"><![CDATA[corporate governance]]></kwd>
<kwd lng="en"><![CDATA[audit]]></kwd>
<kwd lng="en"><![CDATA[IFRS]]></kwd>
<kwd lng="es"><![CDATA[América Latina]]></kwd>
<kwd lng="es"><![CDATA[revisión sistemática]]></kwd>
<kwd lng="es"><![CDATA[gestión de resultados]]></kwd>
<kwd lng="es"><![CDATA[gobierno corporativo]]></kwd>
<kwd lng="es"><![CDATA[auditoria y NIIF]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Aguilar]]></surname>
<given-names><![CDATA[I. A.]]></given-names>
</name>
<name>
<surname><![CDATA[García]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Alejandro]]></surname>
<given-names><![CDATA[K. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Are corporate governance and earnings management practices relevant to company value in Mexico?]]></article-title>
<source><![CDATA[Contaduría y Administración]]></source>
<year>2019</year>
<volume>64</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>1-20</page-range></nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Almeida-Santos]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Dani]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Machado]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Krespi]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Influence of family control in the practice of earnings management: The case of open Brazilian companies]]></article-title>
<source><![CDATA[Management Research The Journal of the Iberoamerican Academy of Management]]></source>
<year>2013</year>
<volume>11</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>77-99</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Alves]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Vicente]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Does the Latin model of corporate governance perform worse than other models in preventing earnings management?]]></article-title>
<source><![CDATA[Applied Financial Economics]]></source>
<year>2013</year>
<volume>23</volume>
<numero>21</numero>
<issue>21</issue>
<page-range>1663-73</page-range></nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Andrade]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Rodrigues]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Azevedo]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A Intenção de Gerenciar Resultados e o Dark Triad em Estudantes e Profissionais Contábeis]]></article-title>
<source><![CDATA[Revista de Administração, Contabilidade e Sustentabilidade]]></source>
<year>2020</year>
<volume>10</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>102-15</page-range></nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Andrade]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Viana]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Ponte]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Domingos]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Political-economic instability and earnings management in an emerging market: The case of the 2016 Presidential Impeachment in Brazil]]></article-title>
<source><![CDATA[Asian Review of Accounting]]></source>
<year>2023</year>
<volume>31</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>349-66</page-range></nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Araújo]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Lustosa]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Paulo]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A ciclicidade da provisão para créditos de liquidação duvidosa sob três diferentes modelos contábeis: Reino Unido, Espanha e Brasil]]></article-title>
<source><![CDATA[Revista Contabilidade &amp; Finanças]]></source>
<year>2018</year>
<volume>29</volume>
<numero>76</numero>
<issue>76</issue>
<page-range>97-113</page-range></nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Araújo]]></surname>
<given-names><![CDATA[R. J.]]></given-names>
</name>
<name>
<surname><![CDATA[de Queiroz]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Paulo]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Incentivos eleitorais e o gerenciamento de resultados orçamentários por meio de restos a pagar]]></article-title>
<source><![CDATA[Revista de Administração Pública]]></source>
<year>2023</year>
<volume>57</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>2022-0382</page-range></nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Azevedo]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Tavares]]></surname>
<given-names><![CDATA[A. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Mól]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Freitas Neto]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Proteção anti-takeover e gerenciamento de resultados: O efeito das poison pills com cláusulas pétreas]]></article-title>
<source><![CDATA[Contabilidade Gestãoe Governança]]></source>
<year>2020</year>
<volume>23</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>345-63</page-range></nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Black]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Nakao]]></surname>
<given-names><![CDATA[S]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Heterogeneidade na qualidade do lucro contábil entre diferentes classes de empresas com a adoção de IFRS: Evidências do Brasil]]></article-title>
<source><![CDATA[Revista Contabilidade &amp; Finanças]]></source>
<year>2017</year>
<volume>28</volume>
<numero>73</numero>
<issue>73</issue>
<page-range>113-31</page-range></nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Barth]]></surname>
<given-names><![CDATA[M. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Landsman]]></surname>
<given-names><![CDATA[W. R.]]></given-names>
</name>
<name>
<surname><![CDATA[Lang]]></surname>
<given-names><![CDATA[M. H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[International accounting standards and accounting quality]]></article-title>
<source><![CDATA[Journal of Accounting Research]]></source>
<year>2008</year>
<volume>46</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>467-98</page-range></nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Boina]]></surname>
<given-names><![CDATA[T. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Macedo]]></surname>
<given-names><![CDATA[M. A. S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Capacidade preditiva de accruals antes e após as IFRS no mercado acionário brasileiro]]></article-title>
<source><![CDATA[Revista Contabilidade &amp; Finanças]]></source>
<year>2018</year>
<volume>29</volume>
<numero>78</numero>
<issue>78</issue>
<page-range>375-89</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Borgheti]]></surname>
<given-names><![CDATA[L. N.]]></given-names>
</name>
<name>
<surname><![CDATA[Menezes da Silva]]></surname>
<given-names><![CDATA[R. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Nardi]]></surname>
<given-names><![CDATA[P. C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Hedge accounting e reclassificação dos instrumentos financeiros: Um estudo sobre o impacto no valor das firmas brasileiras]]></article-title>
<source><![CDATA[Revista de Gestão, Finanças e Contabilidade]]></source>
<year>2019</year>
<volume>9</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>37-57</page-range></nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bressan]]></surname>
<given-names><![CDATA[V. G. F.]]></given-names>
</name>
<name>
<surname><![CDATA[Coelho de Souza]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Bressan]]></surname>
<given-names><![CDATA[A. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Income smoothing: A study of the health sector&#8217;s credit unions]]></article-title>
<source><![CDATA[Review of Business Management]]></source>
<year>2017</year>
<volume>19</volume>
<numero>66</numero>
<issue>66</issue>
<page-range>627-43</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bonilla]]></surname>
<given-names><![CDATA[C. O. R]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[IFRS and earnings management in the financial information of the Colombian SMEs]]></article-title>
<source><![CDATA[Contaduría y Administración]]></source>
<year>2024</year>
<volume>69</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>74-99</page-range></nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Burgstahler]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Dichev]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Earnings management to avoid earnings decreases and losses]]></article-title>
<source><![CDATA[Journal of Accounting and Economics]]></source>
<year>1997</year>
<volume>24</volume>
<page-range>99-126</page-range></nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cardoso]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Aquino]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Almeida.]]></surname>
<given-names><![CDATA[C]]></given-names>
</name>
<name>
<surname><![CDATA[das Neves]]></surname>
<given-names><![CDATA[J. E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Discretionary Accruals, Liquidity and Corporate Governance Index in Brazil]]></article-title>
<source><![CDATA[Corporate Ownership &amp; Control]]></source>
<year>2008</year>
<volume>5</volume>
<page-range>26-33</page-range></nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Castro]]></surname>
<given-names><![CDATA[M. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Martinez]]></surname>
<given-names><![CDATA[A. L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Income smoothing, custo de capital de terceiros e estrutura de capital no Brasil]]></article-title>
<source><![CDATA[Revista de Administração Mackenzie]]></source>
<year>2009</year>
<volume>10</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>25-46</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cappellesso]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Rodrigues]]></surname>
<given-names><![CDATA[J. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Book-tax differences como indicador de gerenciamento de resultados e de gerenciamento tributário: Uma análise nos países do G-20]]></article-title>
<source><![CDATA[Revista, Contabilidade, Gestão e Governança]]></source>
<year>2019</year>
<volume>22</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>352-67</page-range></nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="">
<collab>Comisión Económica para América Latina y el Caribe (CEPAL), Panorama Social de América Latina</collab>
<source><![CDATA[(LC/G.2635-P), Santiago de Chile, 2014]]></source>
<year>2014</year>
</nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Corazza]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Kruger]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Dias de Moura]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Dal Magro]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Women&#8217;s participation in the board of directors and earnings management]]></article-title>
<source><![CDATA[Contabilidad y Negocios]]></source>
<year>2020</year>
<volume>15</volume>
<numero>30</numero>
<issue>30</issue>
<page-range>124-39</page-range></nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Costa]]></surname>
<given-names><![CDATA[F. M. da]]></given-names>
</name>
<name>
<surname><![CDATA[Leão]]></surname>
<given-names><![CDATA[F. H. F. C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gerenciamento de resultados e ciclo eleitoral em municípios brasileiros]]></article-title>
<source><![CDATA[Revista de Administração Pública]]></source>
<year>2021</year>
<volume>55</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>697-715</page-range></nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Costa]]></surname>
<given-names><![CDATA[C. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Soares]]></surname>
<given-names><![CDATA[J. M. M. V.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Standard Jones and modified Jones: An earnings management tutorial]]></article-title>
<source><![CDATA[Revista de Administração Contemporânea]]></source>
<year>2022</year>
<volume>26</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>200-305</page-range></nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cruz]]></surname>
<given-names><![CDATA[J. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Almonte]]></surname>
<given-names><![CDATA[J. A. T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Alterações de taxas e gestão de resultados nas distribuidoras de energia elétrica doméstica]]></article-title>
<source><![CDATA[Contabilidade, Gestão e Governança]]></source>
<year>2019</year>
<volume>22</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>423-42</page-range></nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cunha]]></surname>
<given-names><![CDATA[C. M. P.]]></given-names>
</name>
<name>
<surname><![CDATA[Barros]]></surname>
<given-names><![CDATA[P. P. F. B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[O efeito sobre o BTD da adoção das IFRS e do fim do regime tributário de transição (RTT) no Brasil]]></article-title>
<source><![CDATA[Revista Contabilidade &amp; Finanças]]></source>
<year>2021</year>
<volume>33</volume>
<numero>88</numero>
<issue>88</issue>
<page-range>96-111</page-range></nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cunha]]></surname>
<given-names><![CDATA[P. R.]]></given-names>
</name>
<name>
<surname><![CDATA[Leite]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Moras]]></surname>
<given-names><![CDATA[V. R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Efeito da troca da firma de auditoria no gerenciamento de resultados das companhias abertas brasileiras]]></article-title>
<source><![CDATA[Contabilidad y Negocios]]></source>
<year>2019</year>
<volume>14</volume>
<numero>28</numero>
<issue>28</issue>
<page-range>70-87</page-range></nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Dal Magro]]></surname>
<given-names><![CDATA[C. B.]]></given-names>
</name>
<name>
<surname><![CDATA[Klann]]></surname>
<given-names><![CDATA[R. C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Political financial background in board interlocking and earnings management in Brazil]]></article-title>
<source><![CDATA[Management Journal]]></source>
<year>2021</year>
<volume>56</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>444-64</page-range></nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Davidson]]></surname>
<given-names><![CDATA[W. N.]]></given-names>
</name>
<name>
<surname><![CDATA[Jiraporn]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Kim]]></surname>
<given-names><![CDATA[Y. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Nemec]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Earnings management following duality-creating successions: Ethnostatistics, impression management, and agency theory]]></article-title>
<source><![CDATA[The Academy of Management Journal]]></source>
<year>2004</year>
<volume>47</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>267-75</page-range></nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Dantas]]></surname>
<given-names><![CDATA[J. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Medeiros]]></surname>
<given-names><![CDATA[O. R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Determinantes de qualidade da auditoria independente em bancos]]></article-title>
<source><![CDATA[Revista Contabilidade &amp; Finanças]]></source>
<year>2015</year>
<volume>26</volume>
<numero>67</numero>
<issue>67</issue>
<page-range>43-56</page-range></nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Da Silva]]></surname>
<given-names><![CDATA[J. O.]]></given-names>
</name>
<name>
<surname><![CDATA[Bezerra]]></surname>
<given-names><![CDATA[F. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Análise do gerenciamento de resultados e o Rodízio de firmas de auditoria nas empresas de capital aberto]]></article-title>
<source><![CDATA[Revista Brasileira de Gestão de Negócios]]></source>
<year>2010</year>
<volume>12</volume>
<numero>36</numero>
<issue>36</issue>
</nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Dechow]]></surname>
<given-names><![CDATA[P. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Sloan]]></surname>
<given-names><![CDATA[R. G.]]></given-names>
</name>
<name>
<surname><![CDATA[Sweeney]]></surname>
<given-names><![CDATA[A. P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Detecting Earnings Management]]></article-title>
<source><![CDATA[The Accounting Review]]></source>
<year>1995</year>
<volume>70</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>193-225</page-range></nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Dechow]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[&amp; Skinner]]></surname>
<given-names><![CDATA[D. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Earnings management: Reconciling the views of accounting academics, practitioners, and regulators]]></article-title>
<source><![CDATA[Accounting Horizons]]></source>
<year>2000</year>
</nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[De Abreu Pontes]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Lemes]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[De Melo Silva.]]></surname>
<given-names><![CDATA[J. R]]></given-names>
</name>
<name>
<surname><![CDATA[Costa]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Book-tax differences anormal e a não conformidade na divulgação do EBITDA]]></article-title>
<source><![CDATA[Revista de Contabilidade e Organizações]]></source>
<year>2023</year>
<volume>17</volume>
<page-range>213-704</page-range></nlm-citation>
</ref>
<ref id="B33">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[De Almeida]]></surname>
<given-names><![CDATA[J. E. F.]]></given-names>
</name>
<name>
<surname><![CDATA[Lopes]]></surname>
<given-names><![CDATA[A. B.]]></given-names>
</name>
<name>
<surname><![CDATA[Costa]]></surname>
<given-names><![CDATA[F. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Toniato]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Earnings Management and industry classification in Brazil: An exploratory investigation]]></article-title>
<source><![CDATA[Corporate Ownership &amp; Control]]></source>
<year>2005</year>
<volume>3</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>144-9</page-range></nlm-citation>
</ref>
<ref id="B34">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[De Sousa]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Bressan]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gerenciamento de resultados em bancos: Indícios relacionados à aversão à divulgação de prejuízos]]></article-title>
<source><![CDATA[Revista Evidenciação Contábil &amp; Finanças]]></source>
<year>2018</year>
<volume>6</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>83-100</page-range></nlm-citation>
</ref>
<ref id="B35">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[De Souza]]></surname>
<given-names><![CDATA[M. F.]]></given-names>
</name>
<name>
<surname><![CDATA[Lima]]></surname>
<given-names><![CDATA[G. A. S. F. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Jones]]></surname>
<given-names><![CDATA[D. N.]]></given-names>
</name>
<name>
<surname><![CDATA[Carré]]></surname>
<given-names><![CDATA[J. R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Do I win, does the company win, or do we both win? Moderate traits of the dark triad and profit maximization]]></article-title>
<source><![CDATA[Revista Contabilidade &amp; Finanças]]></source>
<year>2019</year>
<volume>30</volume>
<numero>79</numero>
<issue>79</issue>
<page-range>123-38</page-range></nlm-citation>
</ref>
<ref id="B36">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[El Diri]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Costas L. K.]]></surname>
<given-names><![CDATA[Mohammad A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate governance and earnings management in concentrated markets]]></article-title>
<source><![CDATA[Journal of Business Research]]></source>
<year>2020</year>
<volume>108</volume>
<page-range>291-306</page-range></nlm-citation>
</ref>
<ref id="B37">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Esteves]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Piccoli]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Firm-specific investor sentiment and earnings management: Evidence from Brazil]]></article-title>
<source><![CDATA[Academia Revista Latinoamericana de Administración]]></source>
<year>2023</year>
</nlm-citation>
</ref>
<ref id="B38">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Fernandes]]></surname>
<given-names><![CDATA[C. de A.]]></given-names>
</name>
<name>
<surname><![CDATA[Machado]]></surname>
<given-names><![CDATA[M. A. V.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Conselho de administração, diversidade de gênero e monitoramento]]></article-title>
<source><![CDATA[Revista de Administração de Empresas]]></source>
<year>2023</year>
<volume>63</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>2021-0753</page-range></nlm-citation>
</ref>
<ref id="B39">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ferreira]]></surname>
<given-names><![CDATA[F. R.]]></given-names>
</name>
<name>
<surname><![CDATA[Cardoso]]></surname>
<given-names><![CDATA[R. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Martinez]]></surname>
<given-names><![CDATA[A. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Mario]]></surname>
<given-names><![CDATA[P.D.C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Auditing and earnings management in Brazilian HMOs]]></article-title>
<source><![CDATA[Corporate Ownership and Control]]></source>
<year>2011</year>
<volume>8</volume>
<numero>2-4</numero>
<issue>2-4</issue>
<page-range>436-49</page-range></nlm-citation>
</ref>
<ref id="B40">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ferreira]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Martinez]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[da Costa]]></surname>
<given-names><![CDATA[Fábio.]]></given-names>
</name>
<name>
<surname><![CDATA[Moraes]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Passamani]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Book-Tax differences e gerenciamento de resultados no mercado de ações do Brasil]]></article-title>
<source><![CDATA[Revista de Administração de Empresas]]></source>
<year>2012</year>
<volume>52</volume>
<numero>5</numero>
<issue>5</issue>
</nlm-citation>
</ref>
<ref id="B41">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Flores]]></surname>
<given-names><![CDATA[E. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Sampaio]]></surname>
<given-names><![CDATA[J.O.]]></given-names>
</name>
<name>
<surname><![CDATA[Beiruth]]></surname>
<given-names><![CDATA[A. X.]]></given-names>
</name>
<name>
<surname><![CDATA[Brugni]]></surname>
<given-names><![CDATA[T. V.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Earnings management during the COVID-19 crisis: Evidence from the Brazilian and American capital markets]]></article-title>
<source><![CDATA[Journal of Accounting in Emerging Economies]]></source>
<year>2023</year>
</nlm-citation>
</ref>
<ref id="B42">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Furtado]]></surname>
<given-names><![CDATA[L. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Souza]]></surname>
<given-names><![CDATA[J. A. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Sarlo Neto]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gerenciamento de resultados contábeis à luz das diferenças entre o lucro contábil e tributário (book-tax differences): Uma análise de dados em painel balanceado]]></article-title>
<source><![CDATA[Revista Ambiente Contábil]]></source>
<year>2016</year>
<volume>8</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>115-32</page-range></nlm-citation>
</ref>
<ref id="B43">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Galdi]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[De Moura]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[&amp; França]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Loan loss provision models in Brazilian banks]]></article-title>
<source><![CDATA[Meditari Accountancy Research]]></source>
<year>2021</year>
<volume>29</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>1473-91</page-range></nlm-citation>
</ref>
<ref id="B44">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gomes]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[De Macedo]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Marques]]></surname>
<given-names><![CDATA[J. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Efeitos da estrutura de capital sobre o gerenciamento de resultados contábeis no mercado Brasileiro de capitais]]></article-title>
<source><![CDATA[Sistemas &amp; Gestão]]></source>
<year>2018</year>
<volume>13</volume>
<page-range>469-81</page-range></nlm-citation>
</ref>
<ref id="B45">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gomes]]></surname>
<given-names><![CDATA[W. P.]]></given-names>
</name>
<name>
<surname><![CDATA[de Moura]]></surname>
<given-names><![CDATA[G. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Kruger]]></surname>
<given-names><![CDATA[S. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Gomes]]></surname>
<given-names><![CDATA[A. P]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Influence of the family property structure on softing results]]></article-title>
<source><![CDATA[Revista De Gestão, Finanças E. econômico Contabilidade]]></source>
<year>2021</year>
<volume>11</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>20-37</page-range></nlm-citation>
</ref>
<ref id="B46">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[González]]></surname>
<given-names><![CDATA[J.S.]]></given-names>
</name>
<name>
<surname><![CDATA[García-Meca]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Does Corporate Governance Influence Earnings Management in Latin American Markets?]]></article-title>
<source><![CDATA[Journal of Business Ethics]]></source>
<year>2014</year>
<volume>121</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>419-40</page-range></nlm-citation>
</ref>
<ref id="B47">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gunny]]></surname>
<given-names><![CDATA[K]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks]]></article-title>
<source><![CDATA[Contemporary Accounting Research]]></source>
<year>2010</year>
<volume>27</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>855-88</page-range></nlm-citation>
</ref>
<ref id="B48">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Healy]]></surname>
<given-names><![CDATA[P.M.]]></given-names>
</name>
<name>
<surname><![CDATA[Wahlen]]></surname>
<given-names><![CDATA[J.M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A Review of the Earnings Management Literature and Its Implications for Standard Setting]]></article-title>
<source><![CDATA[Accounting Horizons]]></source>
<year>1999</year>
<volume>13</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>365-83</page-range></nlm-citation>
</ref>
<ref id="B49">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hollander-Sanhueza]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Parada]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Una mirada al fenómeno de la contabilidad creativa desde las NIIF y las NICSP]]></article-title>
<source><![CDATA[Revista Perspectiva Empresarial]]></source>
<year>2017</year>
<volume>4</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>85-94</page-range></nlm-citation>
</ref>
<ref id="B50">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Jara-Bertin]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Sepulveda]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Earnings management and performance in family-controlled firms: Evidence from an emerging economy]]></article-title>
<source><![CDATA[Academia Revista Latinoamericana de Administración]]></source>
<year>2016</year>
<volume>29</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>44-64</page-range></nlm-citation>
</ref>
<ref id="B51">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Jones]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Earnings management during import relief investigations]]></article-title>
<source><![CDATA[Journal of Accounting Research]]></source>
<year>1991</year>
<volume>29,</volume>
<page-range>193-228</page-range></nlm-citation>
</ref>
<ref id="B52">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Klann]]></surname>
<given-names><![CDATA[R. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Beuren.]]></surname>
<given-names><![CDATA[I. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Earnings management IFRS adoption in Brazilian and British companies]]></article-title>
<source><![CDATA[International Journal of Disclosure &amp; Governance]]></source>
<year>2018</year>
<volume>15</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>13-28</page-range></nlm-citation>
</ref>
<ref id="B53">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kothari]]></surname>
<given-names><![CDATA[S. P. A]]></given-names>
</name>
<name>
<surname><![CDATA[Leone]]></surname>
<given-names><![CDATA[A. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Wasley]]></surname>
<given-names><![CDATA[C. E]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Performance-matched discretionary accruals]]></article-title>
<source><![CDATA[Journal of Accounting &amp; Economics]]></source>
<year>2005</year>
<volume>39</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>163-97</page-range></nlm-citation>
</ref>
<ref id="B54">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Leal]]></surname>
<given-names><![CDATA[P. H.]]></given-names>
</name>
<name>
<surname><![CDATA[Janiszewski]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Marques dos Anjos]]></surname>
<given-names><![CDATA[L. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Martins]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Measuring impacts of tax aggressiveness, earnings fluctuation and executive compensation on earnings management]]></article-title>
<source><![CDATA[Contaduría y Administración]]></source>
<year>2023</year>
<volume>68</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>207-34</page-range></nlm-citation>
</ref>
<ref id="B55">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Martinez]]></surname>
<given-names><![CDATA[A. L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gerenciamento de resultados no Brasil: Um survey da literatura]]></article-title>
<source><![CDATA[Brazilian Business Review]]></source>
<year>2013</year>
<volume>10</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>1-31</page-range></nlm-citation>
</ref>
<ref id="B56">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Martinez]]></surname>
<given-names><![CDATA[A. L.]]></given-names>
</name>
<name>
<surname><![CDATA[De Jesus Moraes]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Relationship between auditors&#8217; fees and earnings management]]></article-title>
<source><![CDATA[Revista de Administração de Empresas]]></source>
<year>2017</year>
<volume>57</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>148-57</page-range></nlm-citation>
</ref>
<ref id="B57">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Martinez]]></surname>
<given-names><![CDATA[A. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Carvalho]]></surname>
<given-names><![CDATA[F. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Earnings management by health insurance companies in Brazil]]></article-title>
<source><![CDATA[European Journal of Management and Business Economics]]></source>
<year>2021</year>
<volume>1</volume>
<page-range>1-16</page-range></nlm-citation>
</ref>
<ref id="B58">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Martinez]]></surname>
<given-names><![CDATA[A. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Santana Júnior]]></surname>
<given-names><![CDATA[J. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Sena]]></surname>
<given-names><![CDATA[T. R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Agressividade tributária como fator determinante do conservadorismo condicional no Brasil]]></article-title>
<source><![CDATA[Revista Contabilidade &amp; Finanças]]></source>
<year>2022</year>
<volume>33</volume>
<numero>90</numero>
<issue>90</issue>
<page-range>1-16</page-range></nlm-citation>
</ref>
<ref id="B59">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Martins]]></surname>
<given-names><![CDATA[O. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Sousa]]></surname>
<given-names><![CDATA[R.A. M]]></given-names>
</name>
<name>
<surname><![CDATA[Girão]]></surname>
<given-names><![CDATA[L. F. A.P]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Persistência dos dividendos e gerenciamento de resultados em mercados emergentes]]></article-title>
<source><![CDATA[Revista Contabilidade &amp; Finanças]]></source>
<year>2022</year>
<volume>33</volume>
<numero>88</numero>
<issue>88</issue>
<page-range>130-49</page-range></nlm-citation>
</ref>
<ref id="B60">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Mazulo]]></surname>
<given-names><![CDATA[E. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Iara]]></surname>
<given-names><![CDATA[R. N.]]></given-names>
</name>
<name>
<surname><![CDATA[Britto]]></surname>
<given-names><![CDATA[P. A. P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Provisão de perdas e gerenciamento de resultados em instituições financeiras: uma análise a partir dos maiores bancos brasileiros]]></article-title>
<source><![CDATA[Revista Ambiente Contábil]]></source>
<year>2022</year>
<volume>14</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>112-28</page-range></nlm-citation>
</ref>
<ref id="B61">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Melillo]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Bragança]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[De Vasconcellos Viana Medeiros]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Escolhas contábeis e gerenciamento de resultados: Um estudo sobre o reconhecimento de subvenções governamentais em um hospital filantrópico]]></article-title>
<source><![CDATA[Revista Ambiente Contábil]]></source>
<year>2019</year>
<volume>11</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>2176-9036</page-range></nlm-citation>
</ref>
<ref id="B62">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Mellado]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Saona]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Real earnings management and corporate governance: A study of Latin America]]></article-title>
<source><![CDATA[Economic Research-Ekonomska Istra&#382;ivanja]]></source>
<year>2020</year>
<volume>33</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>2229-68</page-range></nlm-citation>
</ref>
<ref id="B63">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Moreira]]></surname>
<given-names><![CDATA[C. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Sousa]]></surname>
<given-names><![CDATA[R. G.]]></given-names>
</name>
<name>
<surname><![CDATA[Martins]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
<name>
<surname><![CDATA[Aguiarb]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Nudge: Empurrando para longe o gerenciamento de resultados]]></article-title>
<source><![CDATA[Revista de Contabilidade e Organizações]]></source>
<year>2023</year>
<volume>17</volume>
</nlm-citation>
</ref>
<ref id="B64">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Moura]]></surname>
<given-names><![CDATA[G. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Almeida]]></surname>
<given-names><![CDATA[I. X.]]></given-names>
</name>
<name>
<surname><![CDATA[Vecchia]]></surname>
<given-names><![CDATA[L. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Maszioni]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Influência da Independência do Conselho de Administração no Gerenciamento de Resultados]]></article-title>
<source><![CDATA[Contabilidade Gestão e Governança]]></source>
<year>2017</year>
<volume>20</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>370-91</page-range></nlm-citation>
</ref>
<ref id="B65">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Moura]]></surname>
<given-names><![CDATA[G. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Bonetti]]></surname>
<given-names><![CDATA[A. P. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Mazzioni]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Teixeira]]></surname>
<given-names><![CDATA[S. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Dal Magro]]></surname>
<given-names><![CDATA[C. B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Independência do conselho de administração reduz o custo de financiamento da dívida?]]></article-title>
<source><![CDATA[Contabilidade, Gestão e Governança]]></source>
<year>2020</year>
<volume>23</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-18</page-range></nlm-citation>
</ref>
<ref id="B66">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Mongrut]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Winkelriedb]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Unintended effects of IFRS adoption on earnings management: The case of Latin America]]></article-title>
<source><![CDATA[Emerging Markets Review]]></source>
<year>2019</year>
<volume>38</volume>
<page-range>377-88</page-range></nlm-citation>
</ref>
<ref id="B67">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Montoya]]></surname>
<given-names><![CDATA[J. C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Impacto de las IFRS en la calidad del reporte financiero en Latinoamérica y el Caribe]]></article-title>
<source><![CDATA[Contaduría y Administración]]></source>
<year>2018</year>
<volume>63</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>1-21</page-range></nlm-citation>
</ref>
<ref id="B68">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Montoya]]></surname>
<given-names><![CDATA[J. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Sánchez]]></surname>
<given-names><![CDATA[A. F.]]></given-names>
</name>
<name>
<surname><![CDATA[Morales]]></surname>
<given-names><![CDATA[A. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Impact of international financial reporting standards on accounting quality: Evidence from Latin America and the Caribbean]]></article-title>
<source><![CDATA[Accounting &amp; Management]]></source>
<year>2019</year>
<volume>64</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>1-34</page-range></nlm-citation>
</ref>
<ref id="B69">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Muñoz-Mendoza]]></surname>
<given-names><![CDATA[J. A]]></given-names>
</name>
<name>
<surname><![CDATA[Sepúlveda Yelpo]]></surname>
<given-names><![CDATA[S. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Ramos]]></surname>
<given-names><![CDATA[C.L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Earnings anagement and country-level characteristics as determinants of stock liquidity in Latin America]]></article-title>
<source><![CDATA[Spanish Journal of Finance and Accounting]]></source>
<year>2022</year>
<volume>51</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>50-75</page-range></nlm-citation>
</ref>
<ref id="B70">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pamplona]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Firrst]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Gonçalves]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Klann]]></surname>
<given-names><![CDATA[R.C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Efeitos dos accruals discricionários e das operações de hedge sobre o valor das empresas brasileiras]]></article-title>
<source><![CDATA[Revista ambiente contábil]]></source>
<year>2018</year>
<volume>10</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>2176-9036</page-range></nlm-citation>
</ref>
<ref id="B71">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Parente]]></surname>
<given-names><![CDATA[P.H.]]></given-names>
</name>
<name>
<surname><![CDATA[Nascimento]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Paulo]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Gois]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Conexão política como incentivo para o gerenciamento de resultados por accruals]]></article-title>
<source><![CDATA[Revista de Administração, Ciências Contábeis e Sustentabilidade]]></source>
<year>2020</year>
<volume>10</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>78-91</page-range></nlm-citation>
</ref>
<ref id="B72">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Paulo]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Martins]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Corrar]]></surname>
<given-names><![CDATA[L. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Detecção do gerenciamento de resultados pela análise do diferimento tributário]]></article-title>
<source><![CDATA[Revista de Administração Contemporânea]]></source>
<year>2007</year>
<volume>47</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>46-59</page-range></nlm-citation>
</ref>
<ref id="B73">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Paulo]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Mota]]></surname>
<given-names><![CDATA[R. H. G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Ciclos econômicos e estratégias de gerenciamento de resultados contábeis: um estudo nas companhias abertas brasileiras]]></article-title>
<source><![CDATA[Revista Contabilidade &amp; Finanças]]></source>
<year>2019</year>
<volume>30</volume>
<numero>80</numero>
<issue>80</issue>
<page-range>216-33</page-range></nlm-citation>
</ref>
<ref id="B74">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pelucio-Grecco]]></surname>
<given-names><![CDATA[M. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Geron]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Grecco]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Lima]]></surname>
<given-names><![CDATA[J. P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The effect of IFRS on earnings management in Brazilian non-financial public companies]]></article-title>
<source><![CDATA[Emerging Markets Review]]></source>
<year>2014</year>
<volume>21</volume>
<page-range>42-66</page-range></nlm-citation>
</ref>
<ref id="B75">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Perafán-Peña]]></surname>
<given-names><![CDATA[H. F.]]></given-names>
</name>
<name>
<surname><![CDATA[Noguer]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[&amp; Giner]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Earnings management and ownership decisions in M&amp;A: Can less be more?]]></article-title>
<source><![CDATA[Finance Research Letters]]></source>
<year>2024</year>
<volume>62</volume>
<numero>Abril</numero>
<issue>Abril</issue>
<page-range>105-33</page-range></nlm-citation>
</ref>
<ref id="B76">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Polo Jiménez]]></surname>
<given-names><![CDATA[S. D.]]></given-names>
</name>
<name>
<surname><![CDATA[García Ortiz]]></surname>
<given-names><![CDATA[B. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Márceles Guerrero]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gobierno corporativo y rentabilidad de empresas mexicanas]]></article-title>
<source><![CDATA[Revista Venezolana de Gerencia]]></source>
<year>2023</year>
<volume>28</volume>
<numero>9</numero>
<issue>9</issue>
<page-range>427-41</page-range></nlm-citation>
</ref>
<ref id="B77">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Queiroz]]></surname>
<given-names><![CDATA[A. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Dias Filho.]]></surname>
<given-names><![CDATA[J. M]]></given-names>
</name>
<name>
<surname><![CDATA[Gonçalves]]></surname>
<given-names><![CDATA[D. E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Estresse financeiro e gerenciamento de resultados: Um estudo com companhias Brasileiras listadas na B3&#8221;]]></article-title>
<source><![CDATA[Revista de Gestão, Finanças e Contabilidade]]></source>
<year>2018</year>
<volume>8</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>58-76</page-range></nlm-citation>
</ref>
<ref id="B78">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ramos]]></surname>
<given-names><![CDATA[F. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Locatelli]]></surname>
<given-names><![CDATA[L.G.]]></given-names>
</name>
<name>
<surname><![CDATA[Azevedo]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[&amp; Costa]]></surname>
<given-names><![CDATA[C. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The effect of social ties between the CEO and board of directors and fiscal council&#8217;s members on earnings management]]></article-title>
<source><![CDATA[Journal of Accounting in Emerging Economies]]></source>
<year>2022</year>
<volume>13</volume>
<numero>4</numero>
<issue>4</issue>
</nlm-citation>
</ref>
<ref id="B79">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Reyes]]></surname>
<given-names><![CDATA[M. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Da Cunha]]></surname>
<given-names><![CDATA[P. R.]]></given-names>
</name>
<name>
<surname><![CDATA[Rodrigues Junior]]></surname>
<given-names><![CDATA[M. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Cecon]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Board of directors and audit committee characteristics of listed companies on the BM &amp; Fbovespa]]></article-title>
<source><![CDATA[Revista Ambiente Contábil]]></source>
<year>2018</year>
<volume>10</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>404-22</page-range></nlm-citation>
</ref>
<ref id="B80">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Reyna]]></surname>
<given-names><![CDATA[J. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The effect of ownership composition on earnings management: Evidence for the Mexican stock Exchange]]></article-title>
<source><![CDATA[Journal of Economics Finance and Administrative Science]]></source>
<year>2018</year>
<volume>23</volume>
<numero>46</numero>
<issue>46</issue>
<page-range>289-305</page-range></nlm-citation>
</ref>
<ref id="B81">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rodrigues]]></surname>
<given-names><![CDATA[R.C.]]></given-names>
</name>
<name>
<surname><![CDATA[Lima de Melo]]></surname>
<given-names><![CDATA[C. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Paulo]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gerenciamento de Resultados e Nível dos Accruals Discricionários Trimestrais no Mercado Acionário Brasileiro]]></article-title>
<source><![CDATA[Brazilian Business Review]]></source>
<year>2019</year>
<volume>16</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>297-314</page-range></nlm-citation>
</ref>
<ref id="B82">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Roma]]></surname>
<given-names><![CDATA[C. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Louzada]]></surname>
<given-names><![CDATA[L. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Roma]]></surname>
<given-names><![CDATA[P. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Goto]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Souma]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Earnings management, policy uncertainty and firm life cycle stages: Evidence from publicly traded companies in the USA and Brazil]]></article-title>
<source><![CDATA[Journal of Financial Economic Policy]]></source>
<year>2021</year>
<volume>13</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>371-90</page-range></nlm-citation>
</ref>
<ref id="B83">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Roychowdhury]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Earnings management through real activities manipulation]]></article-title>
<source><![CDATA[Journal of Accounting and Economics]]></source>
<year>2006</year>
<volume>42</volume>
<page-range>335-70</page-range></nlm-citation>
</ref>
<ref id="B84">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sánchez]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Giner]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[&amp; Gill-De-Albornoz]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The effect of mandatory adoption of ifrs on the magnitude of accruals]]></article-title>
<source><![CDATA[Academia Revista Latinoamericana de Administración]]></source>
<year>2021</year>
<volume>35</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-19</page-range></nlm-citation>
</ref>
<ref id="B85">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Santana]]></surname>
<given-names><![CDATA[C. V. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Santos]]></surname>
<given-names><![CDATA[L. P. G.]]></given-names>
</name>
<name>
<surname><![CDATA[Carvalho Júnior]]></surname>
<given-names><![CDATA[C. V.]]></given-names>
</name>
<name>
<surname><![CDATA[Martinez]]></surname>
<given-names><![CDATA[A. L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Sentimento do investidor e gerenciamento de resultados no Brasil]]></article-title>
<source><![CDATA[Revista Contabilidade &amp; Finanças]]></source>
<year>2020</year>
<volume>31</volume>
<numero>83</numero>
<issue>83</issue>
<page-range>283-301</page-range></nlm-citation>
</ref>
<ref id="B86">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Saona]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Muro]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Firm- and country-level attributes as determinants of earnings management: An analysis for Latin American firms]]></article-title>
<source><![CDATA[Emerging Markets Finance and Trade]]></source>
<year>2018</year>
<volume>54</volume>
<numero>12</numero>
<issue>12</issue>
<page-range>2736-64</page-range></nlm-citation>
</ref>
<ref id="B87">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Saunila]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Innovation capability in SMEs: A systematic review of the literature]]></article-title>
<source><![CDATA[Journal of Innovation &amp; Knowledge]]></source>
<year>2020</year>
<volume>5</volume>
<page-range>260-5</page-range></nlm-citation>
</ref>
<ref id="B88">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sena]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Dias Filho]]></surname>
<given-names><![CDATA[J. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Moreira]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Earnings management by operational decisions in the Brazilian new market: An analysis of the influence of big four and not big four audits]]></article-title>
<source><![CDATA[Revista de Gestão, Finanças e Contabilidade]]></source>
<year>2020</year>
<volume>10</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>04-21</page-range></nlm-citation>
</ref>
<ref id="B89">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Silvestre]]></surname>
<given-names><![CDATA[A. O.]]></given-names>
</name>
<name>
<surname><![CDATA[Costa]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Kronbauer]]></surname>
<given-names><![CDATA[C. A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Rodízio de auditoria e a qualidade dos lucros: Uma análise a partir dos accruals discricionários]]></article-title>
<source><![CDATA[Brazilian Business Review]]></source>
<year>2018</year>
<page-range>410-25</page-range></nlm-citation>
</ref>
<ref id="B90">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sincerre]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Sampaio]]></surname>
<given-names><![CDATA[J. O.]]></given-names>
</name>
<name>
<surname><![CDATA[Famá]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[dos Santos]]></surname>
<given-names><![CDATA[J. O.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Emissão de dívida e gerenciamento de resultados]]></article-title>
<source><![CDATA[Revista Contabilidade &amp; Finanças]]></source>
<year>2016</year>
<volume>27</volume>
<numero>72</numero>
<issue>72</issue>
<page-range>291-305</page-range></nlm-citation>
</ref>
<ref id="B91">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Teodoro]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Mapa]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Relevância dos indícios de gerenciamento de resultados identificados em empresas sob as normas do FASB e do IFRS, sob a perspectiva do investido]]></article-title>
<source><![CDATA[Revista de Gestão, Finanças e Contabilidade]]></source>
<year>2020</year>
<volume>10</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>21-41</page-range></nlm-citation>
</ref>
<ref id="B92">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tobar Arias]]></surname>
<given-names><![CDATA[J. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Mora]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[&amp; Franco]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Earnings management to avoid losses: Evidence in non-listed Colombian companies]]></article-title>
<source><![CDATA[Journal of International Accounting, Auditing and Taxation]]></source>
<year>2023</year>
<volume>53</volume>
<page-range>100575</page-range></nlm-citation>
</ref>
<ref id="B93">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Torres]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Bruni]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Martinez]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Rivera-Castro]]></surname>
<given-names><![CDATA[M. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Ownership and control structure, corporate governance and income smoothing in Brazil]]></article-title>
<source><![CDATA[Corporate Ownership &amp; Control]]></source>
<year>2011</year>
<volume>8</volume>
<numero>4</numero>
<issue>4</issue>
</nlm-citation>
</ref>
<ref id="B94">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tranfield]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Denyer]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Smart]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Towards a methodology for developing evidence-informed management knowledge by means of systematic review]]></article-title>
<source><![CDATA[British Journal of Management]]></source>
<year>2003</year>
<volume>14</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>207-22</page-range></nlm-citation>
</ref>
<ref id="B95">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Trepat]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Ramíre]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[To standardize or not to standardize: That is the question. Academia]]></article-title>
<source><![CDATA[Revista Latinoamericana de Administración]]></source>
<year>2011</year>
<volume>47</volume>
<page-range>78-90</page-range></nlm-citation>
</ref>
<ref id="B96">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Viana]]></surname>
<given-names><![CDATA[J. D. B. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Lourenço]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Black]]></surname>
<given-names><![CDATA[E. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Martins]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Macroeconomic instability, institutions, and earnings management: An analysis in developed and emerging market countries]]></article-title>
<source><![CDATA[Journal of International Accounting, Auditing and Taxation]]></source>
<year>2023</year>
<volume>51</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>1-23</page-range></nlm-citation>
</ref>
<ref id="B97">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vogt]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Pletsch]]></surname>
<given-names><![CDATA[C. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Morás]]></surname>
<given-names><![CDATA[V. R.]]></given-names>
</name>
<name>
<surname><![CDATA[Klann]]></surname>
<given-names><![CDATA[R. C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Determinantes do reconhecimento das perdas por impairment do goodwill]]></article-title>
<source><![CDATA[Revista Contabilidade &amp; Finanças]]></source>
<year>2016</year>
<volume>27</volume>
<numero>72</numero>
<issue>72</issue>
<page-range>349-62</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
