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

11

DOWNLOADS

514

CITATIONS

0

Scholarly Papers (11)

1.

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 Maria Junior Sr.
Federal University of Espirito Santo, Federal University of Espirito Santo (UFES) and Federal University of Espirito Santo
Downloads 83 (217,077)

Abstract:

Disclosure, Management reports, Impression management

2.

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 65 (257,997)

Abstract:

Regulation, Asymmetric Loss Recognition Timeliness, Earnings Quality

3.

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 Zóboli Dalmácio
Federal University of Espirito Santo (UFES) and University of Sao Paulo (USP) - Faculty of Economics, Administration and Accounting of Ribeirão Preto (FEARP)
Downloads 41 (264,186)

Abstract:

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

4.

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 São Paulo, University of Sao Paulo (USP) and University of Sao Paulo (USP)
Downloads 23 (143,794)

Abstract:

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

5.

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 Oscar Braunbeck, Fernanda Furuta and Nelson Carvalho
Federal University of Espirito Santo (UFES), University of São Paulo, Insper Institute of Education and Research and FEA-USP
Downloads 20 (370,568)

Abstract:

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

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 16 (308,328)

Abstract:

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

7.

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 Gomes Baioco and Jose Elias Feres de Almeida
Federal University of Espirito Santo and Federal University of Espirito Santo (UFES)

Abstract:

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

8.

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 Simões Rodrigues
Federal University of Espirito Santo (UFES) and Espírito Santo Federal University

Abstract:

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

9.

The Impact of Financial Constraints on Accounting Conservatism

Review of Business Managemenet (RBGN), v. 17, n. 57, 2015
Posted: 08 Feb 2016
Independent, Federal University of Espirito Santo (UFES) and Federal University of Espírito Santo

Abstract:

Financial constraints, Conditional Conservatism, Information asymmetry, Finance

10.

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

Abstract:

Conditional Conservatism, Income Smoothing, Accounting Information, Capital Markets

11.

Discretionary Accruals, Liquidity and Corporate Governance Index in Brazil

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

Abstract:

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