Fabio Moraes da Costa

FUCAPE Business School

Fernando Ferrari Avenue, 1358

Goiabeiras

Vitória, Espirtio Santo 29075-010

Brazil

http://www.fucape.br

SCHOLARLY PAPERS

2

DOWNLOADS

159

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (2)

1.

The Effects of Fair Value on the Matching of Revenues and Expenses: The Case of Asset Revaluations

International Journal of Accounting, Forthcoming
Number of pages: 35 Posted: 01 May 2020 Last Revised: 08 Jun 2020
Fabio Moraes da Costa, Carol Liu, Regina Rosa and Samuel L. Tiras
FUCAPE Business School, Arizona State University (ASU), W.P. Carey School of Business, School of Accountancy, Students, University of New Orleans - College of Business Administration and Indiana University - Kelley School of Business
Downloads 107 (298,194)

Abstract:

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asset revaluations, matching, fair value accounting, IFRS

The Commitment to Income-Decreasing Accounting Choices as a Credible Signal to Reduce Information Asymmetry: The Case of Asset Revaluations

Kelley School of Business Research Paper No. 2020-59
Number of pages: 39 Posted: 30 Mar 2020 Last Revised: 30 Apr 2020
Fabio Moraes da Costa, Carol Liu, Regina Rosa and Samuel L. Tiras
FUCAPE Business School, Arizona State University (ASU), W.P. Carey School of Business, School of Accountancy, Students, University of New Orleans - College of Business Administration and Indiana University - Kelley School of Business
Downloads 52 (454,447)
Citation 2

Abstract:

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Upward Asset Revaluations; Income-Decreasing Accounting Choice, Forecast Dispersion, Return Volatility, Cost of Capital, Precommitment

The Commitment to Income-Decreasing Accounting Choices as a Credible Signal to Reduce Information Asymmetry: The Case of Asset Revaluations

Contemporary Accounting Research, Forthcoming
Posted: 27 May 2020
Fabio Moraes da Costa, Carol Liu, Regina Rosa and Samuel L. Tiras
FUCAPE Business School, Arizona State University (ASU), W.P. Carey School of Business, School of Accountancy, Students, University of New Orleans - College of Business Administration and Indiana University - Kelley School of Business

Abstract:

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upward asset revaluations, income-decreasing accounting choice, forecast dispersion, return volatility, cost of capital, precommitment