Browsing FGV EBAPE - Escola Brasileira de Administração Pública e de Empresas by Author "Cardoso, Ricardo Lopes"

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Accounting regulation and regulation of accounting: theories and the Brazilian case of convergence to IFRS

Cardoso, Ricardo Lopes
2008

The convergence process of national accounting practices into international standards requires significant changes on accounting regulation. Brazil has many examples of that: the creation of the Brazilian Accounting Standards ...
Public sector creative accounting: a literature review

Cardoso, Ricardo Lopes; Fajardo, Bernardo Guelber
2014

Creative 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. ...