Search Results - "Marcelo Álvaro da Silva Macedo"

Energy transition: Assessing oil companies' compliance with their disclosed environmental strategic positioning by Berrêdo, Paula Danyelle, Santos, Odilanei Morais, Abdo, Hafez, Silva Macedo, Marcelo Álvaro, Losekann, Luciano Dias

“…Based on the greenwashing approach in line with legitimacy theory, we examine first whether the strategic positioning of key oil companies is addressed by…”
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Twitter as 'bully pulpit': Brazilian banking sector case by Tommasetti, Roberto, Mothé Maia, Vinicius, da Silva Macedo, Marcelo Álvaro

“…This paper investigates whether Brazilian President Bolsonaro's bank-related tweets are perceived by the market as genuine news and, thus, affecting the…”
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Loss Reserve Error in the Brazilian Insurance Market: empirical evidence of the response to economic and tax regulations by Curvello, Rodrigo da Silva Santos, Rodrigues, Adriano, Macedo, Marcelo Alvaro da Silva

“…Originality/value--It is the first study in the Brazilian insurance market that utilizes the loss reserve errors in a specific accruals model to jointly study…”
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How green is accounting? Brazilian students’ perception by Junger da Silva, Raphael, Tommasetti, Roberto, Zaidan Gomes, Monica, da Silva Macedo, Marcelo Álvaro

“…Purpose This paper aims to evaluate the undergraduate and graduate accounting students’ perceptions of sustainable (or green) information technology (IT) and…”
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Australian market response to COVID-19 as moderated by social media by Maia, Vinicius Mothé, Tommasetti, Roberto, Macedo, Marcelo Alvaro da Silva

“…Purpose Emerging as a black swan event that stifled the global economy, COVID-19 is the first social media (SM) pandemic. In an unsocial age due to social…”
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Revisiting the Accounting Fraud Components: A Bottom-Up Approach Using the Twitter Platform by Tommasetti, Roberto, de Oliveira Leite, Rodrigo, Mothé Maia, Vinicius, da Silva Macedo, Marcelo Alvaro

“…Despite the relevant economic and reputational impact of fraud, research in this field remains fragmented. This study aims to create a new framework for…”
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The relationship between accounting information and the performance of supplementary health care providers by Teixeira, Rudolph Fabiano Alves Pedroza, Macedo, Marcelo Álvaro da Silva, Santos, Odilanei Morais dos

“…Purpose: Analyze the relationship between accounting information and the performance of supplementary health care providers (OPS) based on economic and…”
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INSOLVENCY OF BRAZILIAN ELECTRICITY DISTRIBUTORS: A DEA BOOTSTRAP APPROACH by SCALZER, Rodrigo Simonassi, RODRIGUES, Adriano, MACEDO, Marcelo Álvaro da Silva, WANKE, Peter

“…This study investigates the financial and operational indicators that explain the insolvency of Brazilian electricity distributors, using a data envelopment…”
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Predictive ability of accruals before and after IFRS in the Brazilian stock market by Boina, Terence Machado, Macedo, Marcelo Alvaro da Silva

“…ABSTRACT This study aimed to analyze and assess the predictive ability of discretionary accruals (DAs) and non-discretionary accruals (NDAs) for forecasting…”
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Gerenciamento de resultados em entidades fechadas de previdência complementar by Teixeira, Rudolph F. A. P., Santos, Odilanei Morais dos, Macedo, Marcelo Álvaro da Silva

“…Este artigo tem como objetivo avaliar a existência de gerenciamento de resultados (GR) em planos previdenciários das entidades fechadas de previdência…”
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A relação entre as informações contábeis e o desempenho das operadoras de saúde suplementar by Teixeira, Rudolph Fabiano Alves Pedroza, Macedo, Marcelo Álvaro da Silva, Santos, Odilanei Morais dos

“…Objetivo: Analisar a relação entre as informações contábeis e o desempenho das operadoras de saúde suplementar (OPS), com base em indicadores…”
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Private Equity and Venture Capital Funds: What Drives the Demand and Supply? by Dias, Ricardo dos Santos, Macedo, Marcelo Alvaro da Silva

“…This study investigates determinants for the demand and supply for PE/VC funds. Six factors were identified through Factor Analysis: Economic Activity,…”
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The great financial crisis and the behavior of the credit market in Brazil: Does control matter? by Rodrigues, Adriano, Antunes, Jose Américo Pereira, de Almeida, Jose Elias Feres, Macedo, Marcelo Alvaro da Silva

“…This paper investigates the effects of the great financial crisis on the behavior of the Brazilian credit market through a panel of 101 Brazilian banks. For…”
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Analysis of the Relevance of Information Content of the Value Added Statement in the Brazilian Capital Markets by Machado, Márcio André Veras, Macedo, Marcelo Alvaro da Silva, Machado, Márcia Reis

“…The usefulness of financial statements depends, fundamentally, on the degree of relevance of the information they disclose to users. Thus, studies that measure…”
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Um estudo sobre a divulgação de informações de gestão ambiental nas homepages de grandes municípios brasileiros by Cruz, Claudia Ferreira, Sauerbronn, Fernanda Filgueiras, Macedo, Marcelo Álvaro Da Silva

“…This study inve stigated the dissemination level about environmental management information in websites of Brazilian large cities, also, which municipalities’…”
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Insolvência empresarial: um estudo sobre as distribuidoras de energia elétrica brasileiras by Scalzer, Rodrigo Simonassi, Rodrigues, Adriano, Macedo, Marcelo Álvaro Da Silva

“…O objetivo deste trabalho é descobrir quais são os indicadores financeiros e operacionais mais relevantes para a explicação da insolvência no setor de…”
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Transparency of the municipal public management: a study from the homepages of the large Brazilian municipalities by Cruz, Cláudia Ferreira, Ferreira, Aracéli Cristina de Sousa, Silva, Lino Martins da, Macedo, Marcelo Álvaro da Silva

“…This study attempts to check the transparency level of information in public administration published in the homepages of 96 municipalities included among the…”
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Accountants' IT responsibilities and competencies from a student perspective by Junger da Silva, Raphael, Tommasetti, Roberto, Zaidan Gomes, Monica, da Silva Macedo, Marcelo Alvaro

“…PurposeResearch question is about the perception of stricto sensu undergraduate and graduate accounting students, from the Metropolitan Region of Rio de…”
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Relationship between earnings management and abnormal book-tax differences in Brazil by Morais, Henrique Carvalho Bezerra, Macedo, Marcelo Alvaro da Silva

“…ABSTRACT The aim of this study was to verify whether the discretionary actions of managers to manage earnings can be captured by abnormal book-tax differences…”
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ALFABETIZAÇÃO FINANCEIRA: UM ESTUDO POR MEIO DA APLICAÇÃO DA TEORIA DE RESPOSTA AO ITEM by Nascimento, João Carlos Hipólito Bernardes do, Macedo, Marcelo Álvaro da Silva, Siqueira, José Ricardo Maia de, Bernardes, Juliana Reis

“…O presente estudo teve por objetivo mensurar o nível de alfabetização financeira dos discentes do curso de Administração de empresas de uma Instituição de…”
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