Zobrazeno 1 - 10
of 26
pro vyhledávání: '"Rodrigo de Oliveira Leite"'
Publikováno v:
International Journal of Financial Studies, Vol 12, Iss 2, p 50 (2024)
A robust body of research suggests that entrepreneurial activities benefit from financial development and external financing access. However, there is a gap in understanding how and the extent to which the accessibility to financial services is assoc
Externí odkaz:
https://doaj.org/article/539a618bdefd4e21b84c643ed63868ea
Autor:
Roberto Tommasetti, Rodrigo de Oliveira Leite, Vinicius Mothé Maia, Marcelo Alvaro da Silva Macedo
Publikováno v:
SAGE Open, Vol 11 (2021)
Despite the relevant economic and reputational impact of fraud, research in this field remains fragmented. This study aims to create a new framework for accounting fraud, defining its main components from the social media user’s perspective. In ter
Externí odkaz:
https://doaj.org/article/f9f3ae0f6e74443b817252b9fc51b772
Autor:
Rodrigo de Oliveira Leite, Layla dos Santos Mendes, Roberto Tommasetti, Vinicius Mothe Maia, Rodrigo Soto Larrain
Publikováno v:
International Journal of Financial Studies, Vol 10, Iss 4, p 91 (2022)
Community currencies have recently emerged as tools for assisting the disadvantaged. In order to make a contribution to the larger field of community currencies, the purpose of this research is to investigate how a financial institution evaluates com
Externí odkaz:
https://doaj.org/article/b15b20f14d98420d8808768dd69a8479
Publikováno v:
MethodsX, Vol 8, Iss , Pp 101449- (2021)
This article presents a methodology to classify the polarity of words from selected Tweets. Usually, social media sentiment (SMS) is lexically determined, manually or by machine learning. However, these methods are either slow or based on a pre-estab
Externí odkaz:
https://doaj.org/article/c3232e3845e34e02a5884017138d664a
Publikováno v:
Mathematics, Vol 8, Iss 9, p 1552 (2020)
Literature from multiple fields in psychology and economics have identified that impulsive individuals are more prone to riskier behavior and are less conservative. Accounting literature has studied conservatism for many years, and demonstrated that
Externí odkaz:
https://doaj.org/article/ae433a6c1df6440ca7f7f70b46557d2e
Autor:
Thiago Macedo Pereira de Matos, Odilanei Morais dos Santos, Adriano Rodrigues, Rodrigo de Oliveira Leite
Publikováno v:
Revista Contabilidade & Finanças, Iss 0 (2018)
ABSTRACT The main goal of the paper is to analyze whether the positions of auditors and regulators, and their respective coalitions, regarding the proposals of the International Auditing and Assurance Standards Board (IAASB) in the last phase of the
Externí odkaz:
https://doaj.org/article/2ebb173626544548ae3a84b49b3e30f2
Publikováno v:
The International Journal of Accounting.
Synopsis Research problem We investigate whether accountants’ cognitive reflection ability affects how they assess the probabilistic numerical thresholds of the probabilistic expressions probable, remote, virtually certain, and reasonable certainty
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2c4e904ebb11f2aab4baee55657dc326
https://doi.org/10.1142/s109440602350004x
https://doi.org/10.1142/s109440602350004x
Publikováno v:
Latin American Business Review. 22:163-188
Because of its very nature, corruption is hard to be measured, and thus most indices rely on people’s perception of it. However, judgments are known to be biased, and therefore perception of corrup...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::564078e0194c2e395a59146eed451314
https://doi.org/10.1080/10978526.2020.1777558
https://doi.org/10.1080/10978526.2020.1777558
Autor:
Ricardo Lopes Cardoso, Ana Paula Gomes Jelihovschi, Jamil Civitarese, Rodrigo de Oliveira Leite
Publikováno v:
Research in Economics. 74:87-93
Using a sample of 12,982 Brazilian professional accountants collected in 2012, we show that reflective accountants receive higher job compensation (wages) compared to their impulsive peers. Results are robust to matching on gender, age, education, nu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::34b9773999532271f137cce7a87c964c
https://doi.org/10.1016/j.rie.2020.02.002
https://doi.org/10.1016/j.rie.2020.02.002
Autor:
Rodrigo de Oliveira Leite, Marcelo Alvaro da Silva Macedo, Roberto Tommasetti, Vinicius Mothé Maia
Publikováno v:
SAGE Open, Vol 11 (2021)
Despite the relevant economic and reputational impact of fraud, research in this field remains fragmented. This study aims to create a new framework for accounting fraud, defining its main components from the social media user’s perspective. In ter
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9880a46b312dacdb56b4184d4b3214e4
https://doaj.org/article/f9f3ae0f6e74443b817252b9fc51b772
https://doaj.org/article/f9f3ae0f6e74443b817252b9fc51b772