Search Results - "Souza de Souza, Paulo Vitor"

Organizational complexity and value relevance under the regulatory and financial standards of Brazilian electric power companies by Souza, Paulo Vitor Souza de, Ribeiro, João Paulo Machado, Paulo, Edilson

“…The organizational complexity in the electric power industry can influence the quality of information reported to their users differently, given the context of…”
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Evidence of the adaptive market hypothesis in shares traded by B3 listed banking companies by Souza de Souza, Paulo Vitor, Tibúrcio Silva, César Augusto, Lima, Fabiano Guasti

“…PurposeThe authors aim to verify the indicators that influence the efficiency reported by Brazilian listed financial companies.Design/methodology/approachThe…”
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The impact of environmental innovation and national culture on ESG practices: a study of Latin American companies by Souza, Paulo Vitor Souza de, Dalcero, Kátia, Ferreira, Denize Demarche Minatti, Paulo, Edilson

“…PurposeThis paper aims to examine how environmental, social and governance (ESG) practices are influenced by environmental innovations and how cultural…”
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Cultural dimensions and perception of corruption in international societies by Souza, Paulo Vitor Souza de, Silva, César Augusto Tibúrcio

“…This study aims to verify how cultural dimensions relate to the corruption perception index in international societies. We used information on the Corruption…”
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Adaptability in the Brazilian Capital Market: Aspects Associated with Efficiency Reported by Companies Listed in B3 by de Souza, Paulo Vitor Souza, Silva, César Augusto Tibúrcio

“…This article aims to verify the influence of political uncertainty, accounting elements, and the macroeconomic environment on the (in)efficiency of securities…”
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Agency costs and conditional conservatism of public companies in the Brazilian electric industry by Souza de Souza, Paulo Vitor, Bezerra Morais, Henrique Carvalho

“…Introduction / objective: In organisations, conflicts of interest give rise to agency costs aimed at mitigating agent opportunism. High-quality accounting…”
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Fiscalização dos gastos governamentais com o enfrentamento da Covid-19: aplicação da Lei de Newcomb-Benford na execução da despesa pública by Pires, Victor Marcel Pereira, Lima, Rafael Sousa, Souza, Paulo Vitor Souza de

“…A pesquisa tem como objetivo analisar as despesas da União em 2020 e 2021 com o enfrentamento da pandemia de Covid-19 em busca por indícios de fraudes. O…”
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Tone management of voluntary disclosures in Brazilian public companies’ press releases by Silva, Polyana, Souza de Souza, Paulo Vitor

“…This study seeks to verify whether Brazilian public companies manipulate qualitative information through tone management. Forty-three companies were selected…”
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O Impacto da IFRS 15 na Qualidade dos Accruals e no Gerenciamento de Resultados das Empresas Brasileiras de Capital Aberto by Souza, Paulo Vitor Souza de, Gonçalves, Rodrigo de Souza, Silva, César Augusto Tibúrcio

“…Resumo Objetivo Verificar os efeitos da obrigatoriedade da nova norma sobre reconhecimento de receitas na qualidade dos accruals e gerenciamento de resultados…”
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Ensaio teórico sobre os vieses cognitivos nos julgamentos dos preparadores das demonstrações contábeis by Souza, Paulo Vitor Souza de, Niyama, Jorge Katsumi, Tibúrcio Silva, César Augusto

“…Para o desenvolvimento da teoria contábil, é importante identificar e discutir aspectos comportamentais que podem influenciar o processo de julgamento e de…”
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Effects of COVID-19 Pandemic on International Capital Markets by Souza, Paulo Vitor Souza de, Silva, César Augusto Tibúrcio

“…In this paper, we analyzed the effects of the crisis generated by the COVID-19 pandemic on international capital markets. We used the most representative…”
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Identification of Heart Sounds with an Interpretable Evolving Fuzzy Neural Network by de Campos Souza, Paulo Vitor, Lughofer, Edwin

“…Heart problems are responsible for the majority of deaths worldwide. The use of intelligent techniques to assist in the identification of existing patterns in…”
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An Explainable Evolving Fuzzy Neural Network to Predict the k Barriers for Intrusion Detection Using a Wireless Sensor Network by de Campos Souza, Paulo Vitor, Lughofer, Edwin, Rodrigues Batista, Huoston

“…Evolving fuzzy neural networks have the adaptive capacity to solve complex problems by interpreting them. This is due to the fact that this type of approach…”
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Dimensões Culturais e Adaptabilidade em Mercados de Capitais Internacionais by Souza, Paulo Vitor Souza de, Silva, César Augusto Tibúrcio

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Oversight of Government Spending on Combating Covid-19: Application of the Newcomb-Benford Law In Public Expenditure Execution by Pires, Victor Marcel Pereira, Lima, Rafael Sousa, Souza, Paulo Vitor Souza de

“…The research aims to analyze the federal government's expenditures in 2020 and 2021 related to combating the COVID-19 pandemic in search of fraud indicators…”
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Genetic and cytological diversity in cherry tree accessions ( Eugenia involucrata DC) in Rio Grande do Sul by Guerra, Divanilde, Souza, Paulo Vitor Dutra de, Schwarz, Sérgio Francisco, Schifino-Wittmann, Maria Teresa, Werlang, Claudio André, Veit, Pedro Augusto

“…This study aimed to evaluate the genetic and cytological diversity and stability of 35 cherry tree accessions collected in Rio Grande do Sul. We used 15 RAPD…”
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Tetraploidization in citrus rootstocks: effect of genetic constitution and environment in chromosome duplication by Guerra, Divanilde, Schifino-Wittmann, Maria Teresa, Schwarz, Sérgio Francisco, Weiler, Roberto Luis, Dahmer, Nair, Souza, Paulo Vitor Dutra de

“…Abstract The objective of this study was to identify polyploid plants from citrus rootstocks and to evaluate the influence of the genetic constitution and of…”
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Fuzzy neural networks and neuro-fuzzy networks: A review the main techniques and applications used in the literature by de Campos Souza, Paulo Vitor

“…This paper presents a review of the central theories involved in hybrid models based on fuzzy systems and artificial neural networks, mainly focused on…”
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ASEXUAL PROPAGATION OF ARAÇÁ (Psidium cattleianum Sabine) BY LEAF AND YOUNG BRANCHES CUTTINGS by Rodriguez, Edwin Antonio Gutierrez, Pradella, Elisandra Maria, Souza, Paulo Vitor Dutra de, Schafer, Gilmar

“…ABSTRACT Psidium cattleianum Sab., from Mirtaceae family, commonly known as araçá, is a native species form the South of Brazil, present in biomes such as the…”
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Starch, growth, and development in cuttings of rootstock 'Paulsen 1103' from plants infested with ground pearl by Zart, Marcelo, Santos, Henrique Pessoa dos, Souza, Paulo Vitor Dutra de, Souza, Daniel Antunes, Denardi, Diana

“…The ground pearl, Eurhizococcus brasiliensis , is considered an important pest of vineyards in southern Brazil, with affected plants exhibiting leaf chlorosis,…”
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