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Alan Diógenes Góis
University of São Paulo
16Publications
1H-index
1Citations
Publications 16
Newest
#1Jeice Catrine Cordeiro Moreira (USP: University of São Paulo)
#2Gerlando A.S.F. Lima (UIUC: University of Illinois at Urbana–Champaign)
Last.Alan Diógenes Góis (USP: University of São Paulo)H-Index: 1
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Abstract This paper investigates the effect of the accruals anomaly on the stock returns in Argentina, Brazil, Chile, Mexico, and Peru. We observe whether the institutional aspects of government quality and rule preference culture affect the abnormal returns from accruals. For this purpose, we applied the Mishkin test proposed by Sloan (1996). We regress the future abnormal return on accruals, size, earnings per share, and market to book for all countries, for each country, and for institutional...
#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....
#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...
#1Alan Diógenes Góis (USP: University of São Paulo)H-Index: 1
#2Márcia Martins Mendes De Luca (UFC: Federal University of Ceará)H-Index: 5
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Resumo Estudos apontam que a partir dos sinais emitidos pela empresa ao mercado se constroi a sua reputacao, considerado um recurso estrategico capaz de gerar vantagem competitiva. Nesse contexto, neste estudo teve-se o objetivo geral de investigar a relacao entre a reputacao corporativa e a criacao de valor nas empresas de capital aberto listadas na bolsa brasileira, BM&FBovespa. Para a construcao da reputacao, foram analisados cinco sinais de reputacao corporativa no periodo de 2010 a 2012, e ...
#1Alan Diógenes Góis (USP: University of São Paulo)H-Index: 1
#2Márcia Martins Mendes De Luca (UFC: Federal University of Ceará)H-Index: 5
Last.Nathalia Melo Sousa (UFC: Federal University of Ceará)
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O estudo tem por objetivo investigar a relacao entre a reputacao corporativa e a oportunidade de crescimento das empresas listadas na BM&FBovespa. Trata-se de uma pesquisa descritiva, com abordagem quantitativa dos dados de 230 empresas, coletados no Formulario de Referencia, no Balanco Patrimonial, no Estatuto Social, no ranking Proprietarios do Brasil e na base de dados do Economatica ® . Os resultados evidenciaram que a reputacao do acionista majoritario, a reputacao do diretor executivo e a ...
#1Márcia Martins Mendes De Luca (UFC: Federal University of Ceará)H-Index: 5
#2Alan Diógenes Góis (USP: University of São Paulo)H-Index: 1
Last.Renam Magalhães da Silva (UFC: Federal University of Ceará)
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One of the control mechanisms at the disposal of shareholders is based on the reputation of corporate executives. A good personal reputation tends to discourage opportunistic behaviors and reduce limited rationality costs. In light of agency theory and transaction cost economics theory, the reputation of corporate executives is believed to not only reduce such costs but to benefit the reputation of the firm, potentially improving corporate performance. In this study we investigated the effect of...
#1Artur Corrêa Lopes (UFC: Federal University of Ceará)
#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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O estudo objetiva analisar a relacao entre o disclosure socioambiental, a reputacao corporativa e a criacao de valor nas empresas listadas na BMF (ii) o disclosure socioambiental possui uma relacao positiva com a reputacao corporativa; e (iii) a reputacao corporativa esta relacionada positivamente com a criacao de valor, assim como apresenta relacao negativa com o tamanho. Foi possivel constatar ainda, que o disclosure socioambiental nao apresenta significância com a criacao de valor. Dessa form...
#1Alan Diógenes Góis (USP: University of São Paulo)H-Index: 1
#2Tatiana Aquino Almeida (UFC: Federal University of Ceará)H-Index: 1
Last.Alessandra Carvalho de Vasconcelos (UFC: Federal University of Ceará)H-Index: 4
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Com base na influencia do contexto societario das empresas perante seus stakeholders, aliado as novas exigencias dos usuarios da informacao contabil, e sob o arcabouco da Teoria Contratual da Firma, a presente pesquisa tem por objetivo analisar a relacao entre a distribuicao do valor adicionado das empresas entre os principais agentes contratuais – empregados, governo, financiadores e proprietarios – e o seu contexto societario. Para tanto, realizou-se uma analise descritiva, com abordagem quant...
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