Browsing by Author "Fajardo, Bernardo de Abreu Guelber"
Now showing items 1-7 of 7
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Antecipando os números oficiais da arrecadação das receitas federais e estimando as receitas estaduais: metodologia e resultados para maio de 2015
Pinto, Vilma da Conceição; Afonso, José Roberto Rodrigues; Fajardo, Bernardo de Abreu Guelber
2015-06-01 -
Diferenciais salariais para o setor cultural e ocupações artísticas no Brasil
Ferreira Neto, Amir Borges; Freguglia, Ricardo da Silva; Fajardo, Bernardo de Abreu Guelber
2012-03-01This paper analyses the wage differentials among workers from the cultural sector and the artists in Brazil using data from PNAD - a household survey conducted by the Brazilian Statistics Bureau (IBGE) - from 2002 to 2007. ... -
Public sector creative accounting: a literature review
Cardoso, Ricardo Lopes; Fajardo, Bernardo de Abreu Guelber
2014Creative Accounting (CA) is not a new issue in Accounting literature. Several studies and literature reviews identify the opportunities, incentives, methods and objectives that guide such a practice in the private sector. ... -
Rating de governos brasileiros: peculiaridades
Afonso, José Roberto Rodrigues; Fajardo, Bernardo de Abreu Guelber
2014-04 -
The role of fiscal and monetary policies in the Brazilian economy: understanding recent institutional reforms and economic changes
Afonso, José Roberto Rodrigues; Araújo, Eliane Cristina de; Fajardo, Bernardo de Abreu Guelber
2016Monetary and fiscal institutions have played a decisive role in the stabilisation of the Brazilian economy since the mid-1990s. In Brazil institutional reforms were predominantly made in response to a succession of internal ... -
Viagem ao centro da denúncia: explorando as 'camadas' que influenciam as denúncias de fraudes nas organizações
Fajardo, Bernardo de Abreu Guelber
2012-03-13The accounting frauds represent a great loss for the global economy in both the public and private sectors, thus highlighting the social damage caused by them. In this regard, several studies have shown that the act of ... -
Vieses orçamentários em entes subnacionais: uma análise sob a ótica da estimação das receitas estaduais
Fajardo, Bernardo de Abreu Guelber
2016-09-05This study presents the thesis that the Brazilian states have an incentive to manipulate its budget revenues’ forecast aiming to expand its discretion in the management of public accounts as a way to escape the limitations ...