Paulo Roberto B. Lustosa

University of Brasilia

Professor

Brasilia/DF, 70.910-900

Brazil

SCHOLARLY PAPERS

11

DOWNLOADS
Rank 18,650

SSRN RANKINGS

Top 18,650

in Total Papers Downloads

3,831

SSRN CITATIONS

2

CROSSREF CITATIONS

3

Scholarly Papers (11)

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
Universidade de Brasília (UnB) - Campus Universitario Darcy Ribeiro, University of Brasilia and University of Brasilia
Downloads 1,461 (18,217)
Citation 1

Abstract:

Loading...

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 905 (36,571)
Citation 1

Abstract:

Loading...

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 489 (81,441)

Abstract:

Loading...

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 204 (205,642)
Citation 2

Abstract:

Loading...

5.

Contrasting Plato and Marx Views of Human Nature

Number of pages: 6 Posted: 18 Jul 2018
Paulo Roberto B. Lustosa
University of Brasilia
Downloads 163 (249,730)

Abstract:

Loading...

Human Nature, Plato, Marx

6.

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
Universidade de Brasília (UnB) - Campus Universitario Darcy Ribeiro, University of Brasilia and University of Brasilia
Downloads 160 (253,735)

Abstract:

Loading...

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

7.

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 150 (267,381)

Abstract:

Loading...

Goodwill; Gecon; Physical Equity; Intangible Equity

8.

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 133 (293,619)

Abstract:

Loading...

9.

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 Santa Catarina
Downloads 119 (318,901)

Abstract:

Loading...

Value at Risk, Maximum Losses, Systemic Crisis

Abstract:

Loading...

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

11.

The Entanglement of Accounting Goodwill: Einstein’s 'Spooky Action at a Distance'

The entanglement of accounting goodwill: Einstein’s “spooky action at a distance” Kleber Vasconcellos de Oliveira and Paulo Roberto Barbosa Lustosa. Accounting Forum (2022), Forthcoming. http://dx.doi.org/10.1080/01559982.2022.2089319.
Posted: 25 Feb 2021 Last Revised: 24 Jun 2022
Kleber Vasconcellos de Oliveira and Paulo Roberto B. Lustosa
University of Brasilia and University of Brasilia

Abstract:

Loading...

Goodwill, Agential Realism, Quantum Entanglement, Quantum Social Science