Ricardo Lopes Cardoso

Brazilian School of Public and Business Administration

Adjunct Professor

Rua Jornalista Orlando Dantas, 30

Office 206. Botafogo

Rio de Janeiro, Rio de Janeiro 22231-010

Brazil

Rio de Janeiro State Univ., FAF

Associate Professor

Rua Sao Francisco Xavier, 524

bloco B, sala 1024

Rio de Janeiro, Rio de Janeiro

Brazil

SCHOLARLY PAPERS

10

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CITATIONS

1

Scholarly Papers (10)

1.

Accounting Regulation and Regulation of Accounting: Theories and the Brazilian Case of Convergence to IFRS

Number of pages: 23 Posted: 24 Oct 2008
Ricardo Lopes Cardoso
Brazilian School of Public and Business Administration
Downloads 1,705 (9,363)
Citation 1

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Accounting Regulation, Regulation of Accounting, Public Interest Theory, Capture Theory, Interest Groups Theory, Tridimensional Theory, Habermas' Approach, Accounting Theory

2.

Brazilian Governmental Accounting Reforms: IPSAS and Accrual Accounting Adoption

Number of pages: 19 Posted: 16 Jul 2014
Ricardo Lopes Cardoso, Andre C. B. Aquino and José Pigatto
Brazilian School of Public and Business Administration, University of Sao Paulo - FEARP-USP and Santa Maria Federal University
Downloads 529 (51,268)

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accounting reform, public sector, Brazil, accrual accounting, IPSAS, convergence, central government, subnational government, local government, comparative research

3.

Public Sector Creative Accounting: A Literature Review

Number of pages: 21 Posted: 06 Aug 2014
Ricardo Lopes Cardoso and Bernardo Guelber Fajardo
Brazilian School of Public and Business Administration and Getulio Vargas Foundation (FGV) - Brazilian School of Public and Business Administration (EBAPE)
Downloads 522 (52,136)

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Public sector, Creative accounting, Literature review

4.

Accounting Information Inconsistencies and Their Effects on Insolvency Prediction Models

Number of pages: 23 Posted: 11 Mar 2010
Brazilian School of Public and Business Administration, affiliation not provided to SSRN, FACE/UFMG, University of Coimbra and EBAPE/FGV
Downloads 268 (113,088)

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insolvency, inconsistency, earnings management, health maintenance organization

5.

Vagueness on the Left Side of Balance Sheet Classification

Number of pages: 27 Posted: 04 Feb 2009
Ricardo Lopes Cardoso and Andre C. B. Aquino
Brazilian School of Public and Business Administration and University of Sao Paulo - FEARP-USP
Downloads 207 (146,146)

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Classified Balance Sheet, IFRS, Vagueness, Property Rights, Accounting Regulation

6.

The Whole of Government Accounts in Brazil

Number of pages: 13 Posted: 16 Jul 2014 Last Revised: 12 Aug 2014
Ricardo Lopes Cardoso, Andre C. B. Aquino and José Pigatto
Brazilian School of Public and Business Administration, University of Sao Paulo - FEARP-USP and Santa Maria Federal University
Downloads 99 (265,480)

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whole of public sector accounts, public sector, consolidation, Brazil

7.

Look before You Leap: The Effects of Cognitive Impulsiveness and Reasoning Process on Rational Decision Making

Number of pages: 23 Posted: 07 Feb 2017
Ana Paula Jelihovschi, Ricardo Lopes Cardoso and Alexandre Linhares
Getulio Vargas Foundation (FGV) - Brazilian School of Public and Business Administration (EBAPE), Brazilian School of Public and Business Administration and Getulio Vargas Foundation (FGV) - Brazilian School of Public and Business Administration (EBAPE)
Downloads 44 (407,245)

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Impulsivity, BIS-11, Reflectivity, CRT, Executive Functions, Dual Process, Reasoning Process, Decision Making

8.

Job Complexity and Cognitive Aging: What Can We Learn from Accounting Practice?

Number of pages: 42 Posted: 28 Aug 2017
Leonardo Barcellos, Ricardo Lopes Cardoso and Andre C. B. Aquino
Emory University, Goizueta Business School, Students, Brazilian School of Public and Business Administration and University of Sao Paulo - FEARP-USP
Downloads 27 (480,002)

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accounting practice, cognitive aging, cognitive reflection ability, certified public accountants

9.

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

10.

Causality in a Performance Measurement Model: A Case Study in a Brazilian Power Distribution Company

STUDIES IN MANAGERIAL AND FINANCIAL ACCOUNTING - PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: MEASURING AND REWARDING PERFORMANCE, Marc J. Epstein, Jean-François Manzoni, eds., Vol. 18, No. 1, pp. 273-299, Bingley, UK: Emerald Group Publishing Limited, 2008
Posted: 21 Aug 2007 Last Revised: 19 Nov 2008
University of Sao Paulo - FEARP-USP, Brazilian School of Public and Business Administration, FUCAPE Business School and School of Economics, Business Administration and Accounting at Ribeirao Preto (FEA-RP/USP)

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performance measurement, balanced scorecard, incentives, goals, field study