André Aroldo Freitas De Moura

FUCAPE Business School

Fernando Ferrari Avenue, 1358

Goiabeiras

Vitória, Espirtio Santo 29075-010

Brazil

SCHOLARLY PAPERS

6

DOWNLOADS

143

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (6)

1.

The Effects of Corruption Investigations on Real Earnings Management: The Contagion Effect

Number of pages: 56 Posted: 06 Jan 2021 Last Revised: 26 Mar 2021
Dirlei Luis Da Silva Junior, André Aroldo Freitas De Moura and Samuel L. Tiras
TAESA, FUCAPE Business School and Indiana University - Kelley School of Business
Downloads 50 (454,477)

Abstract:

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Real earnings management, Contagion effect, Corruption investigations

2.

Mandatory Adoption of IFRS in Latin America: A Boon or a Bias

Journal of International Financial Markets, Institutions and Money, Forthcoming
Number of pages: 59 Posted: 19 Jan 2019 Last Revised: 20 Jan 2019
André Aroldo Freitas De Moura and Jairaj Gupta
FUCAPE Business School and University of Birmingham
Downloads 38 (505,936)
Citation 1

Abstract:

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IFRS, Analysts’ Information Environment, Forecast Accuracy, Target Price Forecast Dispersion, Investor Protection Mechanisms

3.

Did Mandatory IFRS Adoption Affect the Cost of Capital in Latin American Countries?

Journal of International Accounting, Auditing and Taxation, 2020
Number of pages: 38 Posted: 06 Mar 2020
André Aroldo Freitas De Moura, Aljaohra Altuwaijri and Jairaj Gupta
FUCAPE Business School, Al-Imam Muhammad Ibn Saud Islamic University - College of Economics and Administrative Sciences and University of Birmingham
Downloads 28 (557,810)

Abstract:

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IFRS, cost of equity, cost of debt, investors, debt holders, Latin America

4.

Impact of Changes in Accounting Standards in Debt Ratios of Firms: Evidence in Brazil

Brazilian Business Review, V13, N. 5, DOI 10.15728/bbr.2016.13.5.2
Number of pages: 25 Posted: 17 Oct 2017
André Aroldo Freitas De Moura and Antonio Carlos Coelho
FUCAPE Business School and UFC - FEAAC - PPAC
Downloads 21 (602,231)

Abstract:

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Projection of Debt Ratios, Convergence to IFRS, Time Series, Brazil

5.

Loan loss provision models in Brazilian banks

Meditari Accountancy Research
Number of pages: 19 Posted: 18 Feb 2021
Fernando Caio Galdi, André Aroldo Freitas De Moura and Robson Franca
Fundacao Instituto Capixaba de Pesquisas em Contabilidade, Economia e Financas (FUCAPE), FUCAPE Business School and affiliation not provided to SSRN
Downloads 6 (709,496)

Abstract:

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Impairment, Expected losses, Incurred losses, Loan loss provision

6.

Viewing Discretionary Accruals through the Univariate Lens: A Conditional Heteroscedastic Mean-Variance Approach

Posted: 18 Nov 2016 Last Revised: 18 Oct 2017
Albert Mensah and André Aroldo Freitas De Moura
City University of Hong Kong (CityUHK) and FUCAPE Business School

Abstract:

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Discretionary Accruals, Theory-Based and Mechanical Models, Univariate Conditional Heteroscedastic (UCH) Model, Managerial Intents