@incollection{,
	
					
					
					07E9E40AECE3FBED590882A4F703882F
				,
	author={{Antonio LopoMartinez} and {Fabricio TerciCardoso} and {Aridelmo J. C.Teixeira} and {Fucape Business School}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1417586
}

@incollection{b0,
	
	
		,
	title={{International Accounting Standards and accounting quality}}
		,
	author={{
			MaryE ;Barth
		} and {
			WayneR ;Landsman
		} and {
			Lang
		} and {
			HMark
		}}
		
		
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			46
			3
			
			,
	year={2008}
		
	

}

@book{b1,
	
	
		,
	author={{
			CLBecker
		} and {
			MLDefond
		} and {
			JJiambalvo
		} and {
			KRSubramanyam
		}}
		
		
		
		,
	title={{The Effect of Audit Quality on Earnings Management. Contemporary Accounting Research}}
				
			,
	year={1998}
			15
		
	

}

@incollection{b2,
	
	
		,
	title={{A Comparative Study between Free Cash Flows and Earnings Management}}
		,
	author={{
			AmalenduBhundia
		}}
	
	
		,
	journal={{Business Intelligence Journal}}
		
			5
			1
			,
	year={2012}
		
	

}

@incollection{b3,
	
	
		,
	title={{Surplus Free Cash Flow, Earnings Management and Audit Committee}}
		,
	author={{
			R;Bukit
		} and {
			TakiahIskandar
		} and {
			Mohd
		}}
		
		
	
	
		,
	journal={{International Journal of Economics and Management}}
		
			3
			
			,
	year={2009}
		
	

}

@incollection{b4,
	
	
		,
	title={{Earnings management, surplus free cash flow, and external monitoring}}
		,
	author={{
			Richard;Chung
		} and {
			Firth
		} and {
			;Michael
		} and {
			Kim
		} and {
			Jeong-Bon
		}}
		
		
		
		
	
	
		,
	journal={{Journal of Business Research}}
		
			6
			
			,
	year={2005}
		
	

}

@incollection{b5,
	
	
		,
	title={{Accounting choice in troubled companies}}
		,
	author={{
			Harry;Deangelo
		} and {
			Deangelo
		} and {
			;Linda
		} and {
			Skinner
		} and {
			JDouglas
		}}
		
		
		
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			17
			
			,
	year={1994}
		
	

}

@book{b6,
	
	
		,
	title={{The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review, v. 77, n. s-1}}
		,
	author={{
			PatriciaM ;Dechow
		} and {
			Dichev
		} and {
			DIlia
		}}
		
		
		
			,
	year={2002}
			
		
	

}

@incollection{b7,
	
	
		,
	title={{Why are earnings kinky? An examination of the earnings management explanation}}
		,
	author={{
			PatriciaM ;Dechow
		} and {
			ScottA ;Richardson
		} and {
			Tuna
		} and {
			Irem
		}}
		
		
		
	
	
		,
	journal={{Review of Accounting Studies}}
		
			2
			
			,
	year={2003}
		
	

}

@incollection{b8,
	
	
		,
	title={{The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly}}
		,
	author={{
			PatriciaM ;Dechow
		} and {
			WeiliGe
		}}
		
	
	
		,
	journal={{Review of Accounting Studies}}
		
			11
			
			,
	year={2006}
		
	

}

@incollection{b9,
	
	
		,
	title={{Understanding earnings quality: A review of the proxies, their determinants and their consequences}}
		,
	author={{
			Patricia;Dechow
		} and {
			Ge
		} and {
			;Weili
		} and {
			CatherineSchrand
		}}
		
		
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			2
			
			,
	year={2010}
		
	

}

@book{b10,
	
	
		,
	title={{Detecting earnings management. Accounting Review}}
		,
	author={{
			PatriciaM ;Dechow
		} and {
			RichardG ;Sloan
		} and {
			AmyPSweeney
		}}
		
		
		
			,
	year={1995}
			
		
	

}

@book{b11,
	
	
		,
	title={{Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research}}
		,
	author={{
			PatriciaM ;Dechow
		} and {
			RichardG ;Sloan
		} and {
			AmyPSweeney
		}}
		
		
		
			,
	year={1996}
			13
			
		
	

}

@book{b12,
	
	
		,
	title={{A review of the earnings management literature and its implications for standard setting. Accounting Horizons, v. 13}}
		,
	author={{
			PaulM ;Healy
		} and {
			Wahlen
		} and {
			MJames
		}}
		
		
		
			,
	year={1999}
			
		
	

}

@book{b13,
	
	
		,
	title={{Cash flow is king? Cognitive errors by investors. The Journal of Psychology and Financial Markets}}
		,
	author={{
			Todd;Houge
		} and {
			TimLoughran
		}}
		
		
			,
	year={2000}
			
		
	
	,
	note={v. 1, n. 3-4}

}

@incollection{b14,
	
	
		,
	title={{Agency cost of free cash flow, corporate finance, and takeovers}}
		,
	author={{
			MichaelJensen
		}}
	
	
		,
	journal={{American Economic Review}}
		
			76
			2
			,
	year={1986}
		
	

}

@book{b15,
	
	
		,
	title={{Agency Costs of Overvalued Equity. Financial Management}}
		,
	author={{
			MichaelCJensen
		}}
		
			,
	year={2005}
			
		
	

}

@incollection{b16,
	
	
		,
	title={{Theory of the firm: Managerial behavior, agency costs and ownership structure}}
		,
	author={{
			MichaelC ;Jensen
		} and {
			Meckling
		} and {
			HWilliam
		}}
		
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			3
			
			,
	year={1976}
		
	

}

@book{b17,
	
	
		,
	title={{Is earnings management opportunistic or beneficial? An agency theory perspective. International Review of Financial Analysis}}
		,
	author={{
			PJiraporn
		} and {
			GAMiller
		} and {
			SSYoon
		} and {
			YSKim
		}}
		
		
		
		
			,
	year={2008}
			17
			
		
	

}

@incollection{b18,
	
	
		,
	title={{Earnings management during import relief investigations}}
		,
	author={{
			JenniferJJones
		}}
	
	
		,
	journal={{Journal of Accounting Research}}
		
			
			,
	year={1991}
		
	

}

@incollection{b19,
	
	
		,
	title={{Free cash flow and stockholder gains in going private transactions}}
		,
	author={{
			Kenneth;Lehn
		} and {
			AnnettePoulsen
		}}
		
	
	
		,
	journal={{The Journal of Finance}}
		
			
			,
	year={1989}
		
	

}

@incollection{b20,
	
	
		,
	title={{Detectando earnings management no Brasil: estimando os accruals discricionários}}
		,
	author={{
			ALMartinez
		}}
	
	
		,
	journal={{R. Cont. Fin. USP São Paulo, v}}
		
			19
			
			,
	year={2008}
		
	

}

@book{b21,
	
	
		,
	title={{Novo mercado, auditoria e o gerenciamento de resultados por escolhas contábeis e por decisões operacionais no Brasil}}
		,
	author={{
			ALMartinez
		}}
		
			9
		
	

}

@book{b22,
	
	
		,
	title={{}}
		,
	author={{
			Congresso Usp De Controladoria E Contabilidade
		} and {
			São Paulo
		}}
		
		
			,
	year={2009}
			,
	publisher={USP}
		
	

}

@book{b23,
	
	
		,
	title={{Instrução CVM nº 457. Brasília: CVM}}
		,
	author={{
			ComissãoMobiliarios
		} and {
			Valores
		}}
		
		
			,
	year={2007}
		
	

}

@incollection{b24,
	
	
		,
	title={{The determinants of leveraged buyout activity: Free cash flow vs. financial distress costs}}
		,
	author={{
			Tim;Opler
		} and {
			SheridanTitman
		}}
		
	
	
		,
	journal={{The Journal of Finance}}
		
			48
			
			,
	year={1993}
		
	

}

@incollection{b25,
	
	
		,
	title={{Over-investment of free cash flow}}
		,
	author={{
			ScottRichardson
		}}
	
	
		,
	journal={{Review of Accounting Studies}}
		
			11
			
			,
	year={2006}
		
	

}

@book{b26,
	
	
		,
	title={{Information asymmetry and earnings management: Some evidence. Review of Quantitative Finance and Accounting}}
		,
	author={{
			VernonJRichardson
		}}
		
			,
	year={2000}
			
		
	

}

@book{b27,
	
	
		,
	title={{Commentary on earnings management. Accounting Horizons}}
		,
	author={{
			KatherineSchipper
		}}
		
			,
	year={1989}
			
		
	

}