Nelson Carvalho

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In this paper we investigate the impact of cross listing and of adjustments to US GAAP on the earnings management practices of Brazilian firms. The institutional environment in Brazil is characterized by poor investor protection and uninformative accounting numbers. In this environment firms with better prospects could try to opt out of the country's poor(More)
Currently, a large number of near-the-shore activities (sports and leisure) with a huge set of practitioners (growing everyday) exist. Also, the number of commercial companies, such as sport schools, that explore such type of costal activities are also on the rising. These kind of coastal activities are dependent of a set of conditions (in particular on(More)
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