CV Lattes
Universidade de São Paulo (USP). Faculdade de Economia, Administração e Contabilidade (FEA) (Institutional affiliation from the last research proposal) Birthplace: Brazil
Professor at the University of São Paulo with PhD (2009), Master (2006) and Bachelor (2003) in Accounting from the University of São Paulo (FEA-USP). Postdoctoral/Visiting Researcher at Copenhagen Business School (Denmark), at the University of Verona (Italy) and at the University of Southampton (UK). Author of the books "Financial Accounting", "Accounting Course for Managers, Analysts and Other Professionals" and "Curso de Mercado Financeiro". He was professor at graduate and undergraduate levels at FUCAPE Business School, Insper, Mackenzie and Faculdade Fipecafi and worked professionally in financial institutions in the areas of financial accounting and controlling of treasury operations and corporate investments, in technical financial research institutions and in the implementation of computerized business management systems. His teaching and researching interests are in Financial Accounting (Market-based Accounting Research) and in Financial Analysis and Management. (Source: Lattes Curriculum)
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More persistent earnings tend to yield better inputs to equity valuation models. Despite that, only a few studies in the international literature, and none in the Brazilian literature, have directly tested this hypothesis, especially when associated with the IFRS adoption. Specifically, no study has investigated the role of time-varying earnings persistence (TVP) on the firm valuation. In…
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