Ball, R.; Kothari, S. P.; Robin, A. (2000). The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29(1), 1-51. doi: 10.1016/S0165-4101(00)00012-4
Ball, R.; Shivakumar, L. (2005). Earnings quality in U.K. Private firms: Comparative loss recognition timeliness. Journal of Accounting and Economics, 39(1), 83-128. doi: 10.1016/j.jacceco.2004.04.001
Barth, M. E.; Landsman, W. R.; Lang, M. H. (2008). International Accounting Standards and accounting quality. Journal of Accounting Research, 46(3), 467-498. doi: 10.1111/j.1475679X.2008.00287.x
Barth, M. E.; Landsman, W. R.; Lang, M.; Williams, C. (2012). Are IFRS-based and US GAAP-based accounting amounts comparable? Journal of Accounting and Economics, 54(1), 68-93. doi: 10.1016/j.jacceco.2012.03.001
Biedleman, C. (1973). Income smoothing: The role of management. The Accounting Review, 48(4), 653-667.
Bradshaw, M.; Bushee, B.; Miller, G. (2004). Accounting choice, home bias, and U.S. investment in non-U.S. firms. Journal of Accounting Research, 42(5), 795-838. doi: 10.1111/j.1475-679x.2004.00157.x
Bricker, R.; Previts, G.; Robinson, T.; Young, S. (1995). Financial analyst assessment of company earnings quality. Journal of Accounting, Auditing and Finance, 10(3), 541-554. doi: 10.1177/0148558X9501000307
Bulgurcu, B. K. (2012). Application of TOPSIS Technique for financial performance evaluation of technology firms in Istanbul Stock Exchange Market. Procedia - Social and Behavioral Sciences, 62(24), 1033-1040. doi: 10.1016/j.sbspro.2012.09.176
Burgstahler, D.; Hail, L.; Leuz, C. (2006). The importance of reporting incentives: Earnings management in European private and public firms. The Accounting Review, 81(5), 983-1016. doi: 10.2308/accr.2006.81.5.983
Bushman, R. M.; Piotroski, J. D. (2006). Financial reporting incentives for conservative accounting: The influence of legal and political institutions. Journal of Accounting and Economics, 42(1-2), 107-148. doi: 10.1016/j.jacceco.2005.10.005
Castro, M. A. R.; Martinez, A. L. (2009). Income smoothing, cost of debt capital and capital structure in Brazil. Revista de Administração Mackenzie, 10(6), 25-46. doi: 10.1590/s167869712009000600004 Chen, H.; Tang, Q.; Jiang, Y.; Lin, Z. (2010). The role of accounting standards: evidence from the European Union. Journal of International Financial Management & Accounting, 21(3), 1-57. doi: 10.1111/j.1467-646x.2010.01041.x
Dancey, C.; Reidy, J. (2006). Estatística sem matemática para psicologia: Usando SPSS para Windows. Porto Alegre, Artmed.
Daske, H.; Hail, L.; Leuz, C.; Verdi, R. (2008). Mandatory IFRS adoption around the world: Early evidence on the economic consequences. Journal of Accounting Research, 46(5), 1085-1142. doi: 10.1111/j.1475-679X.2008.00306.x
Dechow, P. (1994). Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of Accounting and Economics, 18(1), 3-42. doi: 10.1016/01654101(94)90016-7
Dechow, P.; Dichev, I. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review, 77(4), 35-59.
Dechow, P.; Ge, W.; Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50(2-3), 344-401. doi: 10.1016/j.jacceco.2010.09.001
Dichev, I. D.; Tang, V. W. (2008). Matching and the changing properties of accounting earnings over the last 40 years. The Accounting Review, 83(6), 1425-1460. doi: 10.2308/ accr.2008.83.6.1425
Fávero, L. P.; Belfiore, P.; Silva, F. F.; Chan, B. L. (2009). Análise de dados: Modelagem multivariada para tomada de decisões. Rio de Janeiro: Elsevier.
Francis, J.; Lafond, R.; Olsson, P. M.; Schipper, K. (2004). Costs of equity and earnings attributes. The Accounting Review, 79(4), 967-1010. doi: 10.2308/accr.2004.79.4.967
Freeman, R.; Ohlson, J.; Penman, S. (1982). Book rate of return and prediction of earnings changes: An empirical investigation. Journal of Accounting Research, 20(2), 639-653. doi: 10.2307/2490890
Gaio, C. (2010). The relative importance of firm and country characteristics for earnings quality around the world. European Accounting Review, 19(4), 693-738. doi: 10.1080/09638180903384643
Gil, A. C. (2006). Métodos e técnicas de pesquisa social. (5a ed.). São Paulo: Atlas.
Goulart, A. M. C. (2007). Gerenciamento de resultados contábeis em instituições financeiras no Brasil. (Tese de doutorado). Universidade de São Paulo, São Paulo, SP, Brasil.
Graham, J. R.; Harvey, C. R.; Rajgopal, S. (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40(1-2), 3-73. doi: 10.3386/w10550
Gwartney, J.; Lawson, R.; Hall, J. (2013). Economic Freedom of the World: 2013 annual report. https://www.fraserinstitute.org/sites/default/files/economic-freedom-of-theworld-2013.pdf
Habib, A.; Hossain, M.; Jiang, H. (2011). Environmental uncertainty and the market pricing of earnings smoothness. Advances in Accounting, Incorporating Advances in International Accounting, 27(2), 256-265. doi: 10.1016/j.adiac.2011.04.003
Houqe, M. N. H.; Van Zijl, T.; Dunstan, K.; Karim, A. K. M. W. (2012). The effect of IFRS adoption and investor protection on earnings quality around the world. The International Journal of Accounting, 47(3), 333-355. doi: 10.1016/j.intacc.2012.07.003
Hribar, P.; Kravet, T.; Wilson, R. (2014). A new measure of accounting quality. Review of Accounting Studies, 19(1), 506-538. doi: 10.1007/s11142-013-9253-8
Iatridis, G. (2010). International Financial Reporting Standards and the quality of financial statement information. International Review of Financial Analysis, 19(3), 193-204. doi: 10.1016/j.irfa.2010.02.004
Isidro, H.; Raonic, I. (2012). Firm incentives, institutional complexity and the quality of “harmonized” accounting numbers. The International Journal of Accounting, 47(4), 407436. doi: 10.1016/j.intacc.2012.10.007
Kerlinger, F. N. (1980). Metodologia da pesquisa em ciências sociais: Um tratamento conceitual. São Paulo: EPU.
Kohlbeck, M.; Warfield, T. (2010). Accounting standard attributes and accounting quality: Discussion and analysis. Research in Accounting Regulation, 22(2), 59-70. doi: 10.1016/j.racreg.2010.07.001
Lambert, R. A. (1984). Income smoothing as rational equilibrium behavior. The Accounting Review, 9(4), 604-618.
Land, J.; Lang, M. H. (2002). Empirical evidence on the evolution of international earnings. The Accounting Review, 77(Suppl.), 115-133.
La Porta, R.; Lopez-De-Silanes, F.; Shleifer, A. (2008). The economic consequences of legal origins. Journal of Economic Literature, 46(2), 285-332. doi: 10.1257/jel.46.2.285
La Porta, R.; Lopez-De-Silanes, F.; Shleifer, A.; Vishny, R. W. (1998). Law and finance. Journal of Political Economy, 106(6), 1113-1155.
Leuz, C. (2003). IAS versus U.S. GAAP: Information asymmetry-based evidence from Germany’s new market. Journal of Accounting Research, 41(3), 445-472. doi: 10.1111/1475679x.00112
Leuz, C.; Nanda, D.; Wysocki, P. (2003). Earnings management and investor protection: An international comparison. Journal of Financial Economics, 69(3), 505-527. doi: 10.1016/S0304405X(03)00121-1
Lipe, R. (1990). The relation between stock returns and accounting earnings given alternative information. The Accounting Review, 65(1), 49-71.
Martinez, A. L. (2001). Gerenciamento dos resultados contábeis: Estudo empírico das companhias abertas brasileiras (Tese de doutorado). Universidade de São Paulo, São Paulo, SP, Brasil.
Martinez, A. L. (2008). Detectando earnings management no Brasil: Estimando os accruals discricionários. Revista Contabilidade & Finanças, 19(46), 7-17. doi: 10.1590/s151970772008000100002 Martinez, A. L.; Castro, M. A. R. (2011a). The smoothing hypothesis, stock returns and risk in Brazil. Brazilian Administration Review, 8(1), 1-20. doi: 10.1590/s1807-76922011000100002 Martinez, A. L.; Castro, M. A. R. (2011b). Bond ratings and income smoothing in Brazil. Latin American Business Review, 12(2), 59-81. doi: 10.1080/10978526.2011.592793
Martins, G. A.; Theóphilo, C. R. (2009). Metodologia da investigação científica para ciências sociais aplicadas. (2a. ed.). São Paulo: Atlas.
Mazzioni, S. (2015). Influência do grau de internacionalização das empresas na relação entre as normas reguladoras e os incentivos empresariais com a qualidade das informações contábeis. (Tese de doutorado). Universidade Regional de Blumenau, Blumenau, SC, Brasil.
McNichols, M. (2002). Discussion of the quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review, 77(Suppl.), 61-69.
Myers, J. N.; Myers, L. A.; Skinner, D. J. (2006). Earnings momentum and earnings management. http://ssrn.com/abstract=741244.
Naranjo, P. L.; Saavedra, D.; Verdi, R. S. (2015). Financial reporting regulation and financing decisions. http://ssrn.com/abstract=2147838.
Nichols, D. C.; Wahlen, J. M. (2004). How do earnings numbers relate to stock returns? A review of classic accounting research with updated evidence. Accounting Horizons, 18(4), 263-286. doi: 10.2308/acch.2004.18.4.263
Penman, S. H.; Zhang, X-J. (2002). Accounting conservatism, the quality of earnings and stock returns. The Accounting Review, 77(2), 237-264.
Richardson, R. J. (1999). Pesquisa social: Métodos e técnicas. (2a ed.). São Paulo: Atlas.
Rusanescu, S. (2013). La internacionalización de la empresa y la calidad de la información contable: Evidencia para España. Madrid: Instituto de Contabilidad y Auditoría de Cuentas.
Schiemann, F.; Guenther, T. (2013). Earnings predictability, value relevance, and employee expenses. The International Journal of Accounting, 48(2), 149-172. doi: 10.1016/j.intacc.2013.04.001
Soderstrom, N. S.; Sun, K. J. (2007). IFRS adoption and accounting quality: A review. The European Accounting Review, 16(4), 675-702. doi: 10.1080/09638180701706732
The World Bank. (2014). Data: World development indicators. Recuperado de http://data.worldbank.org/indicator
Thomson One Banker. (2014). Screening & Targeting. http://banker.thomsonib.com/ta/TAdashboard.aspx
Transparency International. (2012). Corruption perceptions index. Recuperado de http://www.transparency.org
United Nations Conference on Trade and Development. (1995). World Investment Report 1995. Transnational corporations and competitiveness. Geneva: United Nations.
Wakil, G. (2011). Conservatism, earnings persistence, and the accruals anomaly (Doctor thesis). Kent State University Graduate School of Management, Ohio, EUA.
World Economic Forum. (2013). The Financial Development Report. Recuperado de http://www.weforum.org/issues/financial-development.
Yoon, S. (2007). Accounting quality and international accounting convergence (Doctor thesis). Oklahoma State University, Oklahoma, EUA.
Zeleny, M. (1982). Multiple criteria decision making. New York: McGraw-Hill.
