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Gerlando Augusto Sampaio Franco de Lima
University of São Paulo
40Publications
6H-index
102Citations
Publications 40
Newest
Published on Mar 1, 2019in Revista Contabilidade & Finanças
Márcia Figueredo D’Souza , Gerlando Augusto Sampaio Franco de Lima3
Estimated H-index: 3
(UIUC: University of Illinois at Urbana–Champaign)
+ 1 AuthorsJessica R. Carre2
Estimated H-index: 2
(UTEP: University of Texas at El Paso)
Published on Dec 27, 2018
Márcia Figueredo D'Souza , Gerlando Augusto Sampaio Franco de Lima3
Estimated H-index: 3
(UIUC: University of Illinois at Urbana–Champaign)
Alan Diógenes Góis1
Estimated H-index: 1
(USP: University of São Paulo),
Gerlando Augusto Sampaio Franco de Lima3
Estimated H-index: 3
(UIUC: University of Illinois at Urbana–Champaign)
+ 1 AuthorsMara Jane Contrera Malacrida3
Estimated H-index: 3
(USP: University of São Paulo)
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....
Published on Jul 16, 2018
Paulo Henrique Nobre Parente (UFPB: Federal University of Paraíba), Márcia Martins Mendes De Luca5
Estimated H-index: 5
(UFC: Federal University of Ceará)
+ 1 AuthorsAlessandra Carvalho de Vasconcelos4
Estimated H-index: 4
(UFC: Federal University of Ceará)
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...
Gerlando Augusto Sampaio Franco de Lima3
Estimated H-index: 3
(UIUC: University of Illinois at Urbana–Champaign),
Alan Diógenes Góis1
Estimated H-index: 1
(USP: University of São Paulo)
+ 1 AuthorsEdmilson Patrocínio de Sousa
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...
Published on Jun 1, 2018in The International Journal of Accounting
Vinícius Simmer de Lima1
Estimated H-index: 1
(USP: University of São Paulo),
Gerlando Augusto Sampaio Franco de Lima3
Estimated H-index: 3
(UIUC: University of Illinois at Urbana–Champaign),
Giorgio Gotti6
Estimated H-index: 6
(UTEP: University of Texas at El Paso)
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...
Published on Jan 31, 2018
Gerlando Augusto Sampaio Franco de Lima3
Estimated H-index: 3
(UIUC: University of Illinois at Urbana–Champaign),
Bruna Camargos Avelino2
Estimated H-index: 2
(UFMG: Universidade Federal de Minas Gerais),
Jacqueline Veneroso Alves da Cunha5
Estimated H-index: 5
(UFMG: Universidade Federal de Minas Gerais)
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...
Published on Jan 1, 2018
Mara Jane Contrera Malacrida3
Estimated H-index: 3
(USP: University of São Paulo),
Letícia Fajardo (USP: University of São Paulo)+ 1 AuthorsEduardo Flores1
Estimated H-index: 1
(USP: University of São Paulo)
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...
Bruna Camargos Avelino2
Estimated H-index: 2
(UFMG: Universidade Federal de Minas Gerais),
Gerlando Augusto Sampaio Franco de Lima3
Estimated H-index: 3
+ 1 AuthorsRomualdo Douglas Colauto5
Estimated H-index: 5
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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