Browsing by Author "Aquino, André Carlos Busanelli de"

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Desmistificação do regime contábil de competência

Borges, Thiago Bernardo; Mário, Poueri do Carmo; Cardoso, Ricardo Lopes; Aquino, André Carlos Busanelli de
2010-08-01

This paper presents accrual basis accounting in a straight and objective way, and how it can be applied to the Brazilian public sector. The State of Minas Gerais has been preparing itself to adopt the accrual accounting ...
A graph is worth a thousand words: how overconfidence and graphical disclosure of numerical information influence financial analysts accuracy on decision making

Cardoso, Ricardo Lopes; Leite, Rodrigo de Oliveira; Aquino, André Carlos Busanelli de
2016-08-10

Previous researches support that graphs are relevant decision aids to tasks related to the interpretation of numerical information. Moreover, literature shows that different types of graphical information can help or harm ...
Reflexões para um framework da informação de custos do setor público brasileiro

Cardoso, Ricardo Lopes; Aquino, André Carlos Busanelli de; Bitti, Eugenio José da Silva
2011-10-01

This paper summarises the proposal for a framework for the cost information from the public sector. The proposal derives from contributions provided by the Brazilian central government, on two separate occasions and from ...