CV Lattes
Universidade de São Paulo (USP). Faculdade de Economia, Administração e Contabilidade (FEA) (Institutional affiliation from the last research proposal) Birthplace: Brazil
graduation at Ciências Econômicas from Centro Universitário Fundação Santo André (1972), graduation at Ciências Contábeis from Centro Universitário Fundação Santo André (1973), master's at controladoria e contabilidade from Faculdade de Economia, Administração e Contabilidade - USP (1980) and doctorate at controladoria e contabilidade from Faculdade de Economia, Administração e Contabilidade - USP (1993). Has experience in Administration, focusing on Accounting Science, acting on the following subjects: contabilidade, troféu transparência, energia elétrica, valor adicionado and divulgação de informações financeiras. (Source: Lattes Curriculum)
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Companies adopt certain strategies that are often not understood, according to Upper Echelons Theory, this happens under the influence of CEOs' characteristics, one of them is personality. The personality has bright and dark aspects that can influence decision making. In accounting context, the presence of traces of dark personalities, also called Dark Tetrad in CEOs can reduce the qualit…
The purpose of this dissertation is to analyze the impact of the existence of accounting choices in the IFRS era, which result in different accounting practices, on the information comparability in countries where cultural and institutional environments are different. Comparability is used as an argument to encourage countries to adopt the IFRS. However, there are some studies that cast d…
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