CV Lattes
Fundação Escola de Comércio Álvares Penteado (FECAP). Centro Universitário Álvares Penteado (Institutional affiliation from the last research proposal) Birthplace: Brazil
graduate at Direito from Universidade de São Paulo (1991) and ph.d. at Administration from Universidade de São Paulo (2003). Has experience in Administration, focusing on Accounting Science, acting on the following subjects: contabilidade, contabilidade internacional, contabilidade - estudo e ensino, contabilidade ambiental and gestão empresarial. (Source: Lattes Curriculum)
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This project aims to (i) analyse earnings management detection models (proxies) used in previous studies to test if changes in the models could improve their reliability; (ii) identify and analyse earnings management motivational or explanatory factors, diagnosing aspects that should be addressed by regulatory and inspection bodies; (iii) develop a new approach to earnings management moti…
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