Jose Elias Feres de Almeida

Federal University of Espirito Santo (UFES)

PhD in Accounting/Associate Professor

Av. Fernando Ferrari, n. 514, Goiabeiras

Centro de Ciências Jurídicas e Econômicas

Vitoria, Espírito Santo 29075-910

Brazil

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 42,183

SSRN RANKINGS

Top 42,183

in Total Papers Downloads

991

CITATIONS

2

Scholarly Papers (13)

1.

Analysis of the Residual Income Valuation and Abnormal Earnings Growth Models: A Practical Approach Using Analysts’ Forecasts

Revista de Contabilidade e Controladoria, v. 4, n.1, 2012
Number of pages: 16 Posted: 31 Jul 2015
Federal University of Espirito Santo (UFES), University of Illinois at Urbana-Champaign, University of Sao Paulo (USP) and University of Sao Paulo (USP)
Downloads 358 (82,499)

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Residual Income Valuation, Abnormal Earnings Growth, Analysts’ Forecasts, Accounting Figures

2.

Financial Statement Tax Disclosures and Corporate Innovation

Number of pages: 46 Posted: 17 May 2018 Last Revised: 10 Jul 2019
North Carolina State University - Department of Accounting, University of Hohenheim - Faculty of Business, Economics and Social Sciences, JSOM, University of Texas at Dallas, University of St. Gallen and Federal University of Espirito Santo (UFES)
Downloads 183 (163,694)

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Uncertain tax positions, FIN 48, Radical Innovation, Incremental Innovation, Patents, Backward Citations

3.

Profit and Loss from the Management Perspective: How Are the Earnings Presented in the Management Reports?

Journal of Education and Research in Accounting, REPeC, Brasília, v. 8, n. 4, art. 1, p. 344-360, October/December 2014
Number of pages: 29 Posted: 02 Jan 2015 Last Revised: 08 Feb 2015
Luiz Henrique Fernandes Vargas, Jose Elias Feres de Almeida and Elizeu Junior
Federal University of Espirito Santo, Federal University of Espirito Santo (UFES) and Federal University of Espirito Santo
Downloads 127 (221,946)

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Disclosure, Management reports, Impression management

4.

The Effects of Corporate Governance and Product Market Competition on Analysts’ Forecasts: Evidence from the Brazilian Capital Market

The International Journal of Accounting Symposium 2014, Forthcoming
Number of pages: 37 Posted: 31 May 2015
Jose Elias Feres de Almeida and Flávia Dalmácio
Federal University of Espirito Santo (UFES) and University of Sao Paulo (USP) - Faculty of Economics, Administration and Accounting of Ribeirão Preto (FEARP)
Downloads 90 (282,068)

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product market competition, corporate governance, accuracy of analysts’ forecasts

5.

Earnings Quality in Brazilian Public Companies Supervised by Regulatory Agencies

Number of pages: 28 Posted: 02 Dec 2011
UFC - FEAAC - PPAC, Federal University of Espirito Santo (UFES), Universidade de São Paulo and affiliation not provided to SSRN
Downloads 85 (292,435)

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Regulation, Asymmetric Loss Recognition Timeliness, Earnings Quality

6.

An Exploration of Boards of Directors' Quality: The Development of an Index for Directors Attributes and the Relation with Firm Value and Performance

Corporate Board: Role, Duties & Composition, V. 7, I. 2, 2011
Number of pages: 23 Posted: 18 Jul 2012 Last Revised: 07 Feb 2015
Jose Elias Feres de Almeida
Federal University of Espirito Santo (UFES)
Downloads 79 (305,598)

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Board of Directors’ Quality, Corporate Governance, Firm Value, Directors Qualitative Attributes

7.

The Consolidation Trap: Empirical Evidence from Differences in Earnings Management Incentives and Practices in Brazil

Advances in Scientific and Applied Accounting. São Paulo, v.6, n.2, p. 137-155, 2013
Number of pages: 22 Posted: 27 Jul 2015
Jose Elias Feres de Almeida, Guillermo Braunbeck, Fernanda Furuta and Nelson Carvalho
Federal University of Espirito Santo (UFES), University of Sao Paulo (USP), Insper Institute of Education and Research and FEA-USP
Downloads 49 (389,406)

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Consolidation, Earnings Management, Accounting Choices, Legal system, Taxation

8.

The Impact of Financial Constraints on Accounting Conservatism

Review of Business Managemenet (RBGN), v. 17, n. 57, 2015
Number of pages: 15 Posted: 08 Feb 2016 Last Revised: 05 Nov 2017
Gladyson Demonier, Jose Elias Feres de Almeida and Patricia Maria Bortolon
Independent, Federal University of Espirito Santo (UFES) and Federal University of Espírito Santo
Downloads 20 (518,835)

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Financial constraints, Conditional Conservatism, Information asymmetry, Finance

9.

Structural Changes in Covenants Through the Adoption of IFRS in Brazil

Accounting Forum, Volume 41, Issue 3, September 2017, Pages 147-160
Posted: 27 Oct 2017
Aziz Beiruth, Luiz Paulo Fávero, Fernando Murcia, Jose Elias Feres de Almeida and Talles Brugni
Independent, University of Sao Paulo (USP), FEA-USP, Federal University of Espirito Santo (UFES) and Pontifical Catholic University of Rio de Janeiro (PUC-Rio)

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Finance, Covenants, Credit Market, IFRS

10.

Effects of the Audit Committee and the Fiscal Council on Earnings Quality in Brazil

Baioco, Vitor Gomes, & Almeida, José Elias Feres de. (2017). Effects of the audit committee and the fiscal council on earnings quality in Brazil. Revista Contabilidade & Finanças, Epub 27 de maro de 2017. doi/10.1590/1808-057x201703250
Posted: 29 Mar 2017
Vitor Baioco and Jose Elias Feres de Almeida
Federal University of Espirito Santo and Federal University of Espirito Santo (UFES)

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earnings quality, fiscal council, audit committee, corporate governance, powered fiscal council

11.

Effects of IFRS, Analysts and ADR on Voluntary Disclosure of Brazilian Public Companies

Journal of International Accounting Research, Forthcoming
Posted: 23 Feb 2017
Jose Elias Feres de Almeida and Herbert Rodrigues
Federal University of Espirito Santo (UFES) and Espírito Santo Federal University

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IFRS, Analysts, ADR, Voluntary Disclosure, Brazil, Cross-Listing

12.

Effects of Income Smoothing Practices on the Conservatism of Public Companies Listed on the BM&FBOVESPA

Revista Contabilidade & Finanças, v. 23, n. 58, São Paulo, Jan./Apr., 2012. doi.org/10.1590/S1519-70772012000100005
Posted: 18 Jul 2012 Last Revised: 07 Feb 2015
Federal University of Espirito Santo (UFES), Federal University of Espírito Santo, UNB and affiliation not provided to SSRN

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Conditional Conservatism, Income Smoothing, Accounting Information, Capital Markets

13.

Discretionary Accruals, Liquidity and Corporate Governance Index in Brazil

Corporate Ownership & Control, Vol. 5, May 2008
Posted: 07 Dec 2007
Brazilian School of Public and Business Administration, University of Sao Paulo - FEARP-USP, Federal University of Espirito Santo (UFES) and Fucape Business School

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Discretionary accruals, Earnings Management, Liquidity, Corporate Governance, Capital Market