Nelson Carvalho

FEA-USP

Av. Prof. Luciano Gualberto 908

São Paulo SP, São Paulo 05508-900

Brazil

SCHOLARLY PAPERS

4

DOWNLOADS

234

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (4)

1.

A New Approach about Earnings Management and Audit Companies: Empirical Evidences from Brazilian Capital Market

FLORES, Eduardo ; SAMPAIO, J. O. ; CHIQUETO, S. Fernando ; CARVALHO, Nelson . A New Approach about Earnings Management and Audit Companies: Empirical Evidences from Brazilian Capital Market. International Business Research, 2015.
Number of pages: 14 Posted: 12 Nov 2014 Last Revised: 28 Mar 2015
University of São Paulo (USP), Getulio Vargas Foundation (FGV), Sao Paulo School of Economics, Students, University of São Paulo (USP) and FEA-USP
Downloads 94 (295,078)

Abstract:

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Earnings Management, Big Four, Non-Big Four, Brazilian Capital Market

2.

Relevance of Fair Value of Brazilian Banks Securities in the Financial Crisis

International Journal of Emerging Markets 10.1108/IJoEM-11-2012-0150
Number of pages: 18 Posted: 24 Sep 2014
University of São Paulo (USP), University of São Paulo (USP) - Faculty of Economics, Administration and Accounting of Ribeirão Preto (FEARP), University of São Paulo (USP) and FEA-USP
Downloads 89 (305,331)

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Value-relevance, Fair value, Financial Crisis

3.

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
Federal University of Espirito Santo (UFES), University of São Paulo (USP), Insper Institute of Education and Research and FEA-USP
Downloads 51 (410,625)

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

4.

Financial Instruments with Characteristics of Equity Determinants and Consequences

Posted: 29 May 2017 Last Revised: 22 Jun 2018
University of São Paulo - School of Economics, Business and Accounting, Universidade de São Paulo, FEA-USP and Ca Foscari University of Venice - Department of Management

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Hybrid Financial Instruments; Equity or Debt; MBAR Effects; Financial Leverage; Cost of Capital; Effective Tax Rates