Av. Reitor Miguel Calmon, s/n
Vale do Canela
Salvador, Bahia
Brazil
Federal University of Bahia (UFBA)
SSRN RANKINGS
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Ownership and control structure, corporate governance, income smoothing
Behavioral accounting, Heuristics, Budgeting practices
intuição, preferências intertemporais, classificação cognitiva, orçamento, intuition, intertemporal preferences, cognitive classification, resources allocation
Teoria dos Contratos; Governança Corporativa; Auditoria
Heuristic, Decision Making, Budget
Legitimacy Theory, disclosure, corporate legitimacy, environmentally sensitive Industries
Teoria da Contabilidade, Contabilidade de Custos, Conceitos Relevantes de Contabilidade de Custos, Ensino de Contabilidade de Custos, Accounting Theory, Cost Accounting, Concepts Relevant Cost Accounting, Cost Accounting Education
Accounting Theory, Relevant Accounting Concepts, Accounting Teaching
Environmental liabilities. Environmental accounting. Environmental accounting education.
Self-regulated learning. Students of accounting. Gender. Age. Stage in the course.
Cognitive Reflection Test, Intuitive aspects, Budgetary practices
heuristics, budgeting process, behavioral accounting
Controladoria, Práticas Orçamentárias, Efeito Framing, Abordagem Comportamental, Controllership, Budget Practices, Framing Effect, Decision Making, Behavioral Approach
gaps of rationality, prospect theory, controllership practitioner
Alocação de recursos, Orçamento, Comprometimento, Habilidade cognitiva
Overconfidence, Budget, Decision Making
Age. Sex. Metacognition. Entrepreneurs. Structural Equation Modeling
Metacognition; Translation; Validation; Factor Analysis; Statistical Validity.
Factor Analysis. Models Structural. Translating. Validation Studies.
Metacognition; entrepreneurship; structural equation modeling; Survey.
Controllership, Budget Practices, Framing Effect, Decision Making, Behavioral Approach