Eliseu Martins

University of Sao Paulo (USP)

Professor

Rua Luciano Gualberto, 315

São Paulo, São Paulo 14800-901

Brazil

SCHOLARLY PAPERS

3

DOWNLOADS

305

CITATIONS

0

Scholarly Papers (3)

1.

Accounting Information Quality in Latin and North American Public Firms

Paulo, Edilson; Martins, Eliseu; Girão, Luiz Felipe de Araújo Pontes (2014). Accounting Information Quality in Latin- and North-American Public Firms, in Cláudio De Araujo Wanderley , Fábio Frezatti (ed.) Accounting in Latin America (Research in Accounting in Emerging Economies, Volume 14) Emerald G
Number of pages: 43 Posted: 17 Sep 2015
Federal University of Paraiba, University of Sao Paulo (USP) and Federal University of Paraiba (UFPB)
Downloads 161 (181,730)

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quality of accounting information, persistence, conservatism, earnings management, accrual quality

2.

A Theoretical and Empirical Analysis of Discretionary Accrual Estimation Models in Earnings Management Research

Number of pages: 47 Posted: 10 Feb 2010 Last Revised: 17 Apr 2012
Edilson Paulo and Eliseu Martins
Federal University of Paraiba and University of Sao Paulo (USP)
Downloads 106 (251,392)

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discretionary accruals, analytic-empirical models, earnings management

3.

Impactos da Transição de Normas Contábeis sobre o lucro e o patrimônio líquido de Companhias Brasileiras Componentes do IBrX-100 (Impacts of Accounting Standard Transition on Net Income and Shareholders’ Equity in Brazilian Companies Listed in IBrX-100)

Contabilidade, Gestão e Governança, 16 (3), pp. 138-154, 2013. ISSN: 1984-3925
Number of pages: 17 Posted: 05 Mar 2015
Universidade Federal de Mato Grosso, Universidade Federal do Rio de Janeiro, University of Sao Paulo (USP) - Department of Accounting and Control, FEA-USP and University of Sao Paulo (USP)
Downloads 38 (426,707)

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Dividends, accounting convergence, Brazilian firms, The Brazil Index