Listagem Produção Intelectual em Bases Externas por autor "Martinez, Antonio Lopo"

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    • Auditing and earnings management in Brazilian HMOs 

      Ferreira, Felipe Ramos; Cardoso, Ricardo Lopes; Martinez, Antonio Lopo; Mário, Poueri do Carmo
      2011
      This paper examines whether external auditing minimizes the propensity for manipulation of accounting information (MAI) by health maintenance organizations (HMOs), with respect to financial information disclosed to the ...

    • Detectando earnings management no Brasil: estimando os accruals discricionários 

      Martinez, Antonio Lopo
      2008-04-01
      This paper analyzes classic models used in international academic literature to estimate discretionary accruals, which are an empirical proxy to detect earnings management. Additionally, it provides evidence that Brazilian ...