Adriano Leal Bruni

Federal University of Bahia (UFBA)

Av. Reitor Miguel Calmon, s/n

Vale do Canela

Salvador, Bahia

Brazil

SCHOLARLY PAPERS

15

DOWNLOADS
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in Total Papers Downloads

1,191

CITATIONS

0

Scholarly Papers (15)

1.

Ownership and Control Structure, Corporate Governance and Income Smoothing in Brazil

Number of pages: 32 Posted: 01 Aug 2010
affiliation not provided to SSRN, Federal University of Bahia (UFBA), FUCAPE Business School and Federal University of Bahia (UFBA)
Downloads 348 (58,746)

Abstract:

Ownership and control structure, corporate governance, income smoothing

2.

Conceitos Relevantes de Custos: A Visão de Textos Didáticos, a Olhar da Teoria da Contabilidade e a Percepção de Discentes (Relevant Concepts of Costs: The Vision of Textbooks, the Look of Accounting Theory and the Perception of Students)

ABCustos Associação Brasileira de Custos, Vol. VI, No. 3, 2011,
Number of pages: 21 Posted: 29 Sep 2012 Last Revised: 15 Nov 2015
University of Sao Paulo (USP), Federal University of Bahia (UFBA), University of the State of Bahia - UNEB and Universidade Federal da Bahia
Downloads 66 (259,837)

Abstract:

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

3.

Heurísticas e Práticas Orçamentárias: Um Estudo Experimental (Heuristics and Budget Practices: An Experimental Study)

Sociedade, Contabilidade e Gestão, Rio de Janeiro, v. 5, n. 1, 2010,
Number of pages: 17 Posted: 29 Sep 2012 Last Revised: 30 Sep 2012
University of Sao Paulo (USP), Federal University of Bahia (UFBA), University of the State of Bahia - UNEB, affiliation not provided to SSRN and Federal University of Bahia (UFBA)
Downloads 66 (208,506)

Abstract:

Heuristic, Decision Making, Budget

4.

A Influência do Gênero, Idade e Formação na Presença de Heurísticas EM Decisões de Orçamento: Um Estudo Quaseexperimental (The Influence of Gender, Age and Formation in the Presence of Heuristics in Budgeting Decisions: A Almost Experimental Study)

Revista Universo Contábil, Vol. 8, No. 2, pp. 103-117, 2012,
Posted: 29 Sep 2012
University of Sao Paulo (USP), Federal University of Bahia (UFBA) and University of the State of Bahia - UNEB
Downloads 60 (156,871)

Abstract:

Behavioral accounting, Heuristics, Budgeting practices

5.

Validação do Teste Need For Cognition: Um Estudo em Contabilidade Comportamental (Validation of the Test Need for Cognition: A Study in Behavioral Accounting)

Psicologia Ciência e Profissão, Vol. 33, No. 1, pp. 112-131, 2013,
Number of pages: 20 Posted: 17 May 2013 Last Revised: 28 Aug 2015
University of Sao Paulo (USP), Federal University of Bahia (UFBA) and Federal University of Bahia (UFBA)
Downloads 54 (268,130)

Abstract:

6.
Downloads 45 (302,683)

Abstract:

Accounting Theory, Relevant Accounting Concepts, Accounting Teaching

7.

Legitimidade Corporativa EM Empresas Pertencentes a Indústrias Ambientalmente Sensíveis: Um Estudo Empírico com Empresas que Negociam Ações na Bovespa (Corporate Legitimacy in Companies Belonging to Environmentally Sensitive Industries: An Empirical Study with Companies that Trade Stocks on the Bovespa)

Sociedade, Contabilidade e Gestão, Rio de Janeiro, V. 5, N. 2, Jul./Dez., 2010,
Number of pages: 18 Posted: 10 Oct 2012
Universidade Federal da Bahia, Federal University of Bahia (UFBA) and Federal University of Bahia (UFBA)
Downloads 44 (276,720)

Abstract:

Legitimacy Theory, disclosure, corporate legitimacy, environmentally sensitive Industries

8.

Hiatos de Racionalidade e Decisões Gerenciais: Perspectivas Sobre a 'Caixa Preta' do Profissional de Controladoria (Gaps Rationality and Managerial Decisions: Perspectives on the 'Black Box' of the Controllership Practitioner)

Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (online), Rio de Janeiro, V. 17, N. 1, p. 65 - p. 76, Jan./Abril, 2012,
Number of pages: 12 Posted: 10 Oct 2012
Universidade Federal da Bahia, Federal University of Bahia (UFBA) and affiliation not provided to SSRN
Downloads 31 (366,128)

Abstract:

gaps of rationality, prospect theory, controllership practitioner

9.

Presença do Efeito Framing em Práticas Orçamentárias: Um Estudo Experimental (The Presence of Framing Effect in Budget Practices: An Experimental Study)

Revista de Informação Contábil, Vol. 5, No 4, pp. 46-70, 2011,
Number of pages: 26 Posted: 29 Sep 2012 Last Revised: 15 Nov 2015
Universidade Federal da Bahia, Federal University of Bahia (UFBA), University Federal Bahia - Brazil, Federal University of Bahia (UFBA) and University of Sao Paulo (USP)
Downloads 25 (388,789)

Abstract:

Controladoria, Práticas Orçamentárias, Efeito Framing, Abordagem Comportamental, Controllership, Budget Practices, Framing Effect, Decision Making, Behavioral Approach

10.

Excesso De Confiança E Controladoria: Um Estudo Envolvendo Práticas Orçamentárias (Over-Confidence and Controlling: A Study Involving Budgetary Practices)

Number of pages: 20 Posted: 28 Sep 2012 Last Revised: 18 Sep 2015
University of the State of Bahia - UNEB, Federal University of Bahia (UFBA), University of Sao Paulo (USP) and affiliation not provided to SSRN
Downloads 24 (369,603)

Abstract:

Overconfidence, Budget, Decision Making

11.

Aspectos Intuitivos e Decisoes Gerenciais: Consideracoes Acerca do Julgamento de Decisoes Envolvendo Praticas Orcamentarias (Intuitive Aspects and Management Decisions: Considerations About the Trial of Decisions Involving Budgetary Practices)

Revista de Gestão, Finanças e Contabilidade, UNEB, Salvador, V. 1, N. 1, p. 2-17, Jan./Dez., 2011,
Number of pages: 16 Posted: 10 Oct 2012
Universidade Federal da Bahia, affiliation not provided to SSRN and Federal University of Bahia (UFBA)
Downloads 20 (327,668)

Abstract:

Cognitive Reflection Test, Intuitive aspects, Budgetary practices

12.

A Compreensão Dos Estudantes Sobre O Conceito De Passivo Ambiental: Um Estudo Nos Cursos Ciências Contábeis EM Salvador - BA (The Students' Understanding of The Concept of Environmental Liabilities: A Study of Accounting Courses in Salvador - BA)

RPCA, Vol. 7, No. 1, p. 108, January-March 2013
Number of pages: 14 Posted: 20 Jul 2014
University of Sao Paulo (USP), Federal University of Bahia (UFBA) and Federal University of Bahia (UFBA)
Downloads 13 (373,244)

Abstract:

Environmental liabilities. Environmental accounting. Environmental accounting education.

13.
Downloads 9 (435,993)

Abstract:

Alocação de recursos, Orçamento, Comprometimento, Habilidade cognitiva

Abstract:

heuristics, budgeting process, behavioral accounting

15.

Intuição, Preferências Intertemporais e Orçamento (Intuition, Intertemporal Preferences and Budget)

Pereira, A. G., & Bruni, A. L. (2014). INTUIÇÃO, PREFERÊNCIAS INTERTEMPORAIS E ORÇAMENTO. Revista Base (Administração e Contabilidade) da UNISINOS, 11(3), 231-245.,
Number of pages: 15 Posted: 09 Feb 2015 Last Revised: 13 Nov 2015
Antonio Gualberto Pereira and Adriano Leal Bruni
Universidade Federal da Bahia and Federal University of Bahia (UFBA)
Downloads 0 (487,632)

Abstract:

intuição, preferências intertemporais, classificação cognitiva, orçamento, intuition, intertemporal preferences, cognitive classification, resources allocation