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Gerlando Augusto Sampaio Franco de Lima
University of São Paulo
40Publications
6H-index
102Citations
Publications 40
Newest
#1Alan Diógenes Góis (USP: University of São Paulo)H-Index: 1
#2Gerlando Augusto Sampaio Franco de Lima (UIUC: University of Illinois at Urbana–Champaign)H-Index: 3
Last.Mara Jane Contrera Malacrida (USP: University of São Paulo)H-Index: 3
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ABSTRACT In this study we evaluated the effect of national culture on the relationship between IFRS adoption and the cost of equity capital in 2,692 large firms from 31 countries, covering the period 2002–2007. National culture was proxied by six dimensions: power distance, uncertainty avoidance, individualism, masculinity, long-term orientation, and indulgence. IFRS reduced the cost of equity capital when national culture was not included in the regression, and when power distance was included....
#1Paulo Henrique Nobre Parente (UFPB: Federal University of Paraíba)
#2Márcia Martins Mendes De Luca (UFC: Federal University of Ceará)H-Index: 5
Last.Alessandra Carvalho de Vasconcelos (UFC: Federal University of Ceará)H-Index: 4
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Fundamentado nos preceitos da teoria da visao baseada em recursos, o estudo investiga a cultura organizacional como recurso estrategico sustentavel para o desempenho das empresas estrangeiras listadas na New York Stock Exchange. Analisou-se a cultura organizacional de 141 empresas pela analise textual dos relatorios 20-F apresentados por elas a US Securities and Exchange Commission, entre 2009 e 2014, classificando os radicais de palavras em quatro tipologias culturais. Os resultados mostram a p...
#1Gerlando Augusto Sampaio Franco de Lima (UIUC: University of Illinois at Urbana–Champaign)H-Index: 3
#2Alan Diógenes Góis (USP: University of São Paulo)H-Index: 1
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ABSTRACT In this study we evaluated the effects of institutional investor participation on two aspects of capital market efficiency, namely price lead earnings and earnings quality, measured according to the theoretical framework proposed by Jiambalvo, Rajgopal, and Venkatachalam (2002) and Dechow and Dichev (2002) and modified by Jones, Krishnan, and Melendrez (2008). The sample consists of nonfinancial organizations listed on stock markets in France, Germany, Italy, The Netherlands, Spain, Swi...
#1Vinícius Simmer de Lima (USP: University of São Paulo)H-Index: 1
#2Gerlando Augusto Sampaio Franco de Lima (UIUC: University of Illinois at Urbana–Champaign)H-Index: 3
Last.Giorgio Gotti (UTEP: University of Texas at El Paso)H-Index: 6
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Based on a sample of approximately 6500 credit ratings and 137,000 loan contracts, this paper analyzes the effects of mandatory IFRS adoption on the Brazilian credit market. We find that the IFRS adoption effects were limited to firms displaying improved accounting information quality at the time of transition, lending support to the notion that economic benefits do not necessarily flow from the publication of financial reports in IFRS but, rather, depend on how earnestly firms adopt the recomme...
#1Gerlando Augusto Sampaio Franco de Lima (UIUC: University of Illinois at Urbana–Champaign)H-Index: 3
#2Bruna Camargos Avelino (UFMG: Universidade Federal de Minas Gerais)H-Index: 2
Last.Jacqueline Veneroso Alves da Cunha (UFMG: Universidade Federal de Minas Gerais)H-Index: 5
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O objetivo dessa pesquisa foi identificar se tracos nao patologicos de personalidade narcisista em estudantes de graduacao de um curso de Ciencias Contabeis estariam relacionados com o desempenho desses alunos. Estudantes que superestimam seu desempenho, uma caracteristica de individuos narcisistas, vivem uma expectativa nao realista que irao ter melhor desempenho que outros em diferentes atividades. Esse comportamento pode ser prejudicial no longo prazo, alem de resultar em um constante esforco...
#1Mara Jane Contrera Malacrida (USP: University of São Paulo)H-Index: 3
#2Letícia Fajardo (USP: University of São Paulo)
Last.Eduardo Flores (USP: University of São Paulo)H-Index: 1
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Objetivo: O presente estudo objetivou desenvolver um modelo para estimacao dos pagamentos mensais de sinistros que envolveram a colaboracao de prestadores de servicos de operadoras de planos de saude. Fundamento: Embora cada seguradora possua um cronograma de pagamentos especifico, e factivel conceber que a data da quitacao e dependente do momento em que a ocorrencia e recebida pela seguradora. No entanto, destaca-se que a variacao dos sinistros pagos em cada mes decorre de distintos fatores, se...
#1Bruna Camargos Avelino (UFMG: Universidade Federal de Minas Gerais)H-Index: 2
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The objective of this study was to identify whether non-pathological narcissistic personality traits of undergraduate accounting students are related to their perception of dishonesty considering their future professional context, based on a survey of 108 accounting majors. The sample included students who joined the University of Sao Paulo between 2014 and 2016. The questionnaire used in this study was composed of three parts: i) participant profile; ii) Narcissistic Personality Inventory (NPI)...
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