Orleans Silva Martins

Federal University of Paraiba

Professor

Department of Finance and Accounting

João Pessoa, Paraíba

Brazil

http://lattes.cnpq.br/5012236039984008

SCHOLARLY PAPERS

20

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Top 17,637

in Total Papers Downloads

2,310

CITATIONS

0

Scholarly Papers (20)

1.

Reflexo da Adoção das IFRS na Análise de Desempenho das Companhias de Capital Aberto no Brasil (The Reflection of the Adoption of IFRS in the Performance Analysis of Publicly Traded Companies in Brazil)

Revista de Contabilidade e Organizações, Vol. 4, No. 9, p. 30, 2010,
Number of pages: 25 Posted: 07 Dec 2010 Last Revised: 10 Aug 2013
Orleans Silva Martins and Edilson Paulo
Federal University of Paraiba and Federal University of Paraiba
Downloads 284 (30,890)

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Performance Indicators, International Accounting Standards, Brazilian Accounting Standards, International Convergence, Indicadores de Desempenho, Normas Internacionais de Contabilidade, Normas Brasileiras de Contabilidade, Convergência Internacional

2.

A Gestão Estratégica De Custos Nas Organizações Do Terceiro Setor: Um Estudo De Caso No Estado Da Paraiba (The Strategic Cost Management in the Organizations of the Third Sector: A Case Study in the State of Paraíba)

Journal of Accounting View and Review (Revista Contabilidade Vista & Revista), Forthcoming
Number of pages: 24 Posted: 04 Apr 2010 Last Revised: 10 Aug 2013
Orleans Silva Martins, Carlos Pedrosa Neto and Aneide Oliveira Araujo
Federal University of Paraiba, Federal University of Paraiba (UFPB) and Universidade Federal do Rio Grande do Norte (UFRN)
Downloads 218 (114,563)

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Third Sector, Strategic Cost Management, Management Accounting, Terceiro setor, Gestão estratégica de custos, Contabilidade gerencial

3.

Mestres EM Ciências Contábeis: Uma Análise Sob a Ótica Da Teoria Do Capital Humano (Masters in Accounting Sciences: An Analysis According to Human Capital Theory)

Journal of Education and Research in Accounting (Revista de Educação e Pesquisa em Contabilidade), Forthcoming,
Number of pages: 22 Posted: 06 Apr 2010 Last Revised: 10 Aug 2013
Orleans Silva Martins and Paulo Aguiar Do Monte
Federal University of Paraiba and Federal University of Paraiba (UFPB)
Downloads 186 (135,460)

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Master's Degree, Accounting Sciences, Human Capital Theory, Mestrado, Ciências Contábeis, Teoria do Capital Humano

4.

O Custo Inflacionário Na Análise Das Demonstrações Contábeis: Um Estudo De Caso No Período 2005-2006 (Inflationary Cost Analysis of the Financial Statements: A Case Study in the Period 2005-2006)

Journal of Production Innovation and Management (Revista INGEPRO), Forthcoming
Number of pages: 12 Posted: 05 Apr 2010 Last Revised: 10 Aug 2013
Federal University of Paraiba, Federal University of Paraiba (UFPB) and Federal University of Paraiba (UFPB)
Downloads 72 (250,319)

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Inflation, Financial Statements, Analysis of Financial Statements, Inflação, Demonstrações Contábeis, Análise das Demonstrações Contábeis

5.

Information Asymmetry in Stock Trading, Economic and Financial Characteristics and Corporate Governance in the Brazilian Stock Market

Accounting & Finance Review, Forthcoming
Number of pages: 13 Posted: 23 May 2014
Orleans Silva Martins and Edilson Paulo
Federal University of Paraiba and Federal University of Paraiba
Downloads 71 (197,161)

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Insider information. Insider trading. Capital market.

6.

Uma Investigação Sobre a Relação entre Reinvestimento e Rentabilidade na Agregação de Valor Às Empresas: Um Estudo Comparativo no Setor Bancário Brasileiro (An Investigation About the Relationship between Reinvestment and Profitability in the Aggregation of Value to the Companies: A Comparative Study with Two Brazilian Banks)

Journal of Accounting Information (Revista de Informação Contábil), Forthcoming,
Number of pages: 18 Posted: 05 Apr 2010 Last Revised: 10 Aug 2013
Federal University of Paraiba, Federal University of Paraiba (UFPB), Federal University of Paraiba (UFPB) and Federal University of Paraiba (UFPB)
Downloads 56 (297,950)

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Reinvestment, Profitability, Aggregation of Value, Bank Section, Reinvestimento, Rentabilidade, Agregação de Valor, Setor Bancário

7.

Uma Discussão Conceitual E Contemporânea Sobre a Teoria Da Mensuração E Sua Relação Com a Contabilidade (A Conceptual and Contemporany Discussion on the Measurement Theory and Its Relationship with Accounting)

Administração: Ensino e Pesquisa, 12(3), pp. 501-528, 2011,
Number of pages: 28 Posted: 11 Aug 2013
Orleans Silva Martins, Antônio Araújo and Jorge Niyama
Federal University of Paraiba, Universidade de Brasília (UnB) and Universidade de Brasília (UnB)
Downloads 50 (248,554)

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Accounting Theory, Accounting Measurement, Economic Measurement, Teoria da Contabilidade, Mensuração Contábil, Mensuração Econômica

8.

Motivações, Expectativas e Influências do Título de Mestre em Ciências Contábeis: Uma Análise a Partir dos Egressos do Programa Multiinstitucional UnB/UFPB/UFPE/UFRN (Motivations, Expectations and Impacts Related to the Master’s Degree in Accounting Sciences of the UnB/UFPB/UFPE/UFRN Program)

Journal of Accounting, Management and Governance, Vol. 1, No.1, pp. 16-31, 2010
Number of pages: 16 Posted: 05 Aug 2010 Last Revised: 10 Aug 2013
Orleans Silva Martins and Paulo Aguiar Do Monte
Federal University of Paraiba and Federal University of Paraiba (UFPB)
Downloads 50 (305,185)

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Human Capital Theory, Master’s Degree, Accounting Sciences

9.

Um Recorte da Produção Científica dos Egressos de um Programa de Pós-Graduação Stricto Sensu em Contabilidade (A Cut of the Scientific Production of Former Students of a Program of Graduate Degree in Accounting)

Journal of Contemporary Accounting (Revista Contemporânea de Contabilidade), Forthcoming,
Number of pages: 24 Posted: 05 Apr 2010 Last Revised: 10 Aug 2013
Orleans Silva Martins and Paulo Aguiar Do Monte
Federal University of Paraiba and Federal University of Paraiba (UFPB)
Downloads 49 (326,519)

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Scientific Production, Accounting, Master, Produção Científica, Ciências Contábeis, Mestrado

10.

A Probabilidade De Negociação Com Informação Privilegiada No Mercado Acionário Brasileiro (The Probability of Informed Trading in the Brazilian Stock Market)

Revista Brasileira de Finanças, 11(2), pp. 249-280, 2013,
Number of pages: 32 Posted: 11 Aug 2013
Orleans Silva Martins and Edilson Paulo
Federal University of Paraiba and Federal University of Paraiba
Downloads 45 (267,348)

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Information asymmetry, Private information, Probability if informed trading, Assimetria de informação, Informação privilegiada, Probability if informed trading

11.

Uma Investigação Sobre O Poder Preditivo Do Modelo CFROI Na Avaliação Das Empresas Do Setor Siderúrgico Nacional (An Investigation About the Power of Predictive Model CFROI in the Evaluation of National Steel Sector Enterprises)

Revista de Informação Contábil, 6(2), pp. 40-62, 2011,
Number of pages: 23 Posted: 11 Aug 2013
Orleans Silva Martins, Edilson Paulo and César Augusto Tibúrcio Silva
Federal University of Paraiba, Federal University of Paraiba and University of Sao Paulo (USP)
Downloads 39 (329,403)

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Market Value, Value Creation, Cash Flow Return on Investment, Valor de Mercado, Criação de Valor, Cash Flow Return on Investment

12.

IES Pública X IES Privada: Uma Investigação Sobre O Mito Da Influência Do Tipo De Ies Na Atuação Profissional Do Contador (HEI Public X HEI Private: An Investigation on the Myth of the Influence of the Type of HEI in the Accountant's Professional Actuation)

Journal of Accounting View and Review (Revista Contabilidade Vista e Revista), Forthcoming
Number of pages: 26 Posted: 04 Apr 2010 Last Revised: 10 Aug 2013
Federal University of Paraiba, Federal University of Paraiba (UFPB) and Federal University of Paraiba (UFPB)
Downloads 38 (366,551)

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Higher Education Institution, Professional Actuation, Accountant, Instituição de Ensino Superior, Atuação Profissional, Contador

13.
Downloads 36 (373,368)

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Graduate, Master, Accounting, Human capital theory, Pós-Graduação, Mestrado, Contabilidade, Teoria do capital humano

14.

Fatores Determinantes Da Variação Salarial Dos Mestres EM Contabilidade (Determinants of Salary Changes in Accounting Masters)

Pensar Contábil, Vol. 12, No. 49, pp. 13-22, 2010,
Number of pages: 11 Posted: 16 Mar 2011 Last Revised: 10 Aug 2013
Orleans Silva Martins and Paulo Aguiar Do Monte
Federal University of Paraiba and Federal University of Paraiba (UFPB)
Downloads 35 (359,844)

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Master’s Degree, Accounting, Human Capital Theory, Salary, Mestrado, Contabilidade,Teoria do Capital Humano, Salário

15.

Negociação com Informação Privilegiada na BM & FBOVESPA e seu Reflexo no Retorno das Ações (The Probability of Informed Trading in BM & FBOVESPA and its Reflection on Stock Returns)

Revista de Administração Empresas (RAE), 53(4), pp. 350-362, 2013,
Number of pages: 14 Posted: 11 Aug 2013
Orleans Silva Martins, Edilson Paulo and Pedro Albuquerqu
Federal University of Paraiba, Federal University of Paraiba and Universidade de Brasília (UnB)
Downloads 30 (255,780)

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information asymmetry, inside information, insider trading, probability of informed trading, PIN, assimetria de informação, informação privilegiada, insider trading, probability of informed trading

16.

Características E Competências Dos Conselhos De Administração De Bancos Brasileiros E Suas Relações Com Seus Desempenhos Financeiros (Features and Powers of Boards of Directors of Brazilian Banks and Their Relationship with Its Financial Performance)

Revista Universo Contábil, 8(3), pp. 40-61, 2012,
Number of pages: 22 Posted: 11 Aug 2013
Orleans Silva Martins, Lílian Mazer, Paulo Lustosa and Edilson Paulo
Federal University of Paraiba, State University of Paraíba, Universidade de Brasília (UnB) and Federal University of Paraiba
Downloads 29 (143,766)

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Financial Institutions, Corporate Governance, Financial Performance, Instituições Financeiras, Governança Corporativa, Desempenho Financeiro

17.

Capacidade Informativa Das Demonstrações Financeiras Dos Bancos Brasileiros: Uma Análise Sob a Ótica Do Risco De Liquidez (Informational Capacity of the Financial Statements of Brazilian Banks: An Analysis from the Perspective of Liquidity Risk)

Sociedade, Contabilidade e Gestão, 7(2), 2012,
Number of pages: 17 Posted: 11 Aug 2013
Orleans Silva Martins, Clésia Pereira, Lúcia Capelletto and Edilson Paulo
Federal University of Paraiba, Universidade de Brasília (UnB), Universidade de Brasília (UnB) and Federal University of Paraiba
Downloads 26 (326,519)

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Statement of Cash Flows, Notes, Illiquidity, Demonstração dos Fluxos de Caixa, Notas Explicativas, Iliquidez

18.

Masters of Accounting in Brazil: An Analysis from the Theory of Human Capital

Number of pages: 17 Posted: 28 Nov 2014
Orleans Silva Martins and Paulo Aguiar Do Monte
Federal University of Paraiba and Federal University of Paraiba (UFPB)
Downloads 21 (384,183)

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Master Degree, Accounting, Theory of Human Capital, Performance

19.

Insider Trading B-Side: Relevance, Timeliness and Position Influence

Brazilian Review of Business Management, São Paulo, Vol. 17, No. 58, pp. 1341-1356, Oct./Dec. 2015,
Number of pages: 16 Posted: 23 Dec 2015
Federal University of Paraiba (UFPB), Federal University of Paraiba and Federal University of Paraiba
Downloads 0 (435,434)

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Capital Markets, Efficient Market Hyphotesis, Information asymmetry

20.

Estructura de Propiedad y Estructura de Capital: Un Análisis de esta Relación en el Mercado de Valores de Brasil (Ownership Structure and Capital Structure: An Analysis of this Relationship in the Brazilian Market)

Revista Visión Contable, No. 12, 2015,
Number of pages: 27 Posted: 09 Dec 2015
Klefferson Araujo and Orleans Silva Martins
Federal University of Paraiba (UFPB) and Federal University of Paraiba
Downloads 0 (310,424)

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Ownership Concentration, Own Capital, Debt Capital