<?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>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422017000501460</article-id>
<article-id pub-id-type="doi">10.1016/j.cya.2016.11.002</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Earnings management strategies in Brazil: Determinant costs and temporal sequence]]></article-title>
<article-title xml:lang="es"><![CDATA[Estrategias de Gestión de Ingresos en Brasil: Costos Determinantes y Secuencia Temporal]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Medeiros Cupertino]]></surname>
<given-names><![CDATA[Cesar]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Lopo Martinez]]></surname>
<given-names><![CDATA[Antonio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Costa Jr]]></surname>
<given-names><![CDATA[Newton C.A. da]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Federal University of Santa Catarina  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Fucape Business School  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>00</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>00</month>
<year>2017</year>
</pub-date>
<volume>62</volume>
<numero>spe5</numero>
<fpage>1460</fpage>
<lpage>1478</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422017000501460&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422017000501460&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422017000501460&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: This paper describes a study that analyses earnings management strategies involving accounting choices or real activities in Brazil. An analysis is conducted of the relationships between earnings management strategies their determinant costs and of the temporal sequence in which these management strategies are applied. The results of empirical tests indicate that adoption of management strategies is dependent on their relative costs. There is a temporal relationship between the two types of strategies for manipulation of year-end results, with real activities preceding accounting choices. It was also observed that the level of manipulation by accruals (real activities) reduced (increased) after adoption of the IFRS in Brazil.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: Este artículo describe un estudio que analiza las estrategias de manipuladoras de resultados que implican decisiones de contabilidad o actividades reales en Brasil. Se realiza un análisis de las relaciones entre las estrategias manipuladoras de resultados y los costos determinantes de la secuencia temporal en la que se aplican estas estrategias de manejo. Los resultados de las pruebas empíricas indican que la adopción de estrategias manipuladoras depende de sus costos relativos. Existe una relación temporal entre los dos tipos de estrategias para la manipulación de los resultados de fin de año, con actividades reales anteriores opciones de contabilidad. También se observó que el nivel de manipulación por parte de las acumulaciones (actividades reales) reducción (aumento) después de la adopción de las IFRS en Brasil.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Earnings management]]></kwd>
<kwd lng="en"><![CDATA[Real activities management]]></kwd>
<kwd lng="en"><![CDATA[Manipulation by real activities]]></kwd>
<kwd lng="en"><![CDATA[IFRS]]></kwd>
<kwd lng="en"><![CDATA[M4]]></kwd>
<kwd lng="en"><![CDATA[M41]]></kwd>
<kwd lng="en"><![CDATA[M1]]></kwd>
<kwd lng="es"><![CDATA[Gestión de los ingresos]]></kwd>
<kwd lng="es"><![CDATA[La gestión de las actividades de bienes]]></kwd>
<kwd lng="es"><![CDATA[Manipulación por parte de las actividades reales]]></kwd>
<kwd lng="es"><![CDATA[IFRS]]></kwd>
<kwd lng="es"><![CDATA[M4]]></kwd>
<kwd lng="es"><![CDATA[M41]]></kwd>
<kwd lng="es"><![CDATA[M1]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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