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

  • Brazilian School of Public and Business Administration

    • Email
    • Tel: +55-21 30832713

  • Rio de Janeiro State Univ., FAF

SCHOLARLY PAPERS

10

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Scholarly Papers (10)

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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 1,680 (9,442)

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

2.

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 520 (51,661)

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Public sector, Creative accounting, Literature review

3.

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 520 (51,661)

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

4.

Accounting Information Inconsistencies and Their Effects on Insolvency Prediction Models

Number of pages: 23 Posted: 11 Mar 2010
Ricardo Lopes Cardoso, Alexandre Mendes, Poueri do Carmo Mário, Antonio Lopo Martinez and Felipe Ramos Ferreira
Brazilian School of Public and Business Administration, affiliation not provided to SSRN, FACE/UFMG, University of Coimbra and EBAPE/FGV
Downloads 268 (111,663)

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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 206 (145,007)

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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 96 (267,515)

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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 (401,864)

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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 26 (478,559)

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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
Ricardo Lopes Cardoso, Andre C. B. Aquino, Jose Elias Feres de Almeida and Antonio J. B. das Neves
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
Andre C. B. Aquino, Ricardo Lopes Cardoso, Valeria Lobo A. Boya and Marcelo S. Pagliarussi
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