Paulo Roberto B. Lustosa

University of Brasilia

Professor

Brasilia/DF, 70.910-900

Brazil

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 13,773

SSRN RANKINGS

Top 13,773

in Total Papers Downloads

3,417

CITATIONS
Rank 40,523

SSRN RANKINGS

Top 40,523

in Total Papers Citations

8

Scholarly Papers (10)

1.

The Impact of the Degree of Operating Leverage on Stock Returns: An Empirical Study in the Brazilian Market

Dantas, J. A.; Medeiros, O. R.; Lustosa, P. R. B. Revista de Contabilidade e Financas. Sao Paulo, n. 41, Mai/Ago, 2006.
Number of pages: 14 Posted: 23 Mar 2006 Last Revised: 20 Apr 2012
Otavio Ribeiro de Medeiros, Paulo Roberto B. Lustosa and Jose Alves Dantas
University of Brasilia, University of Brasilia and University of Brasilia
Downloads 1,364 (13,307)
Citation 3

Abstract:

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degree of operating leverage, stock returns, accounting information, Brazilian stock market

2.

The Ohlson Model of Evaluation of Companies: Tutorial for Use

Brazilian Business Review, Vol. 1, No. 1, 2004
Number of pages: 16 Posted: 23 Apr 2005
César Medeiros Cupertino and Paulo Roberto B. Lustosa
UFSC - Federal University of Santa Catarina and University of Brasilia
Downloads 882 (25,609)
Citation 1

Abstract:

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Evaluation of companies, Ohlson Model

3.

Ohlson Model Testability: Empirical Tests Findings

Brazilian Business Review, Vol. 1, No. 2, 2004
Number of pages: 15 Posted: 23 Apr 2005
César Medeiros Cupertino and Paulo Roberto B. Lustosa
UFSC - Federal University of Santa Catarina and University of Brasilia
Downloads 476 (58,219)
Citation 1

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Valuation, Ohlson Model, empirical testing

4.

The Fairness of Fair Value: SFAS 157, Irving Fisher and GECON

Number of pages: 15 Posted: 19 Apr 2011
Paulo Roberto B. Lustosa
University of Brasilia
Downloads 201 (149,287)
Citation 3

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5.

An Extended Model for Estimating Discretionary Loan Loss Provisions in Brazilian Banks

Number of pages: 22 Posted: 29 Mar 2012 Last Revised: 26 Apr 2012
Otavio Ribeiro de Medeiros, Jose Alves Dantas and Paulo Roberto B. Lustosa
University of Brasilia, University of Brasilia and University of Brasilia
Downloads 152 (191,083)

Abstract:

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loan loss provisions, discretion, banks, earnings management, Brazil

6.

Moral Development of Accounting Bachelor's in Brazil: Evaluation by Multidimensional Ethics Scale

Number of pages: 31 Posted: 03 Dec 2010
University of Brasilia, University of Brasilia, Universidade de Brasília (UnB) and Universidade Federal do Rio Grande do Norte - Main
Downloads 126 (222,033)

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7.

An Analysis of the Maximum Losses Expected Calculated by VaR (Value at Risk) in Moments of Systematic Crisis

Number of pages: 18 Posted: 03 Dec 2010
Bruno V. Ramos Fernandes, Paulo Roberto B. Lustosa and Edilson Paulo
Universidade de Brasília (UnB), University of Brasilia and Federal University of Paraiba
Downloads 115 (237,693)

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Value at Risk, Maximum Losses, Systemic Crisis

8.

A New Approach to Accounting Goodwill (and Other Identified Intangibles with Indefinite Useful Lives): Theory and Empirical Evidence

Number of pages: 50 Posted: 28 Aug 2017 Last Revised: 08 Oct 2017
Paulo Roberto B. Lustosa
University of Brasilia
Downloads 74 (315,534)

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Goodwill; Gecon; Physical Equity; Intangible Equity

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Banks Regulatory Capital, Financial Instruments, Fair Value Levels of Measurements

10.

Contrasting Plato and Marx Views of Human Nature

Number of pages: 6 Posted: 18 Jul 2018
Paulo Roberto B. Lustosa
University of Brasilia
Downloads 12 (562,373)

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Human Nature, Plato, Marx