Concepedia

Ariovaldo dos Santos

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Statistics

Publications

6

Citations

103

H-Index

6

Active since

2004

Affiliations

Universidade de São Paulo(Current)

Iscte – Instituto Universitário de Lisboa

Ariovaldo dos Santos is an author at Universidade de São Paulo specializing in accountancy, business, and corporate disclosure.

Publications per year

2004–2022

6

Publications

6

Discretionary-based disclosure: evidence from the Brazilian market

Fernando Dal‐Ri Murcia, Ariovaldo dos Santos · BAR - Brazilian Administration Review · 2012 · 32 citations · Full text

Business, Accountancy, Accounting +17

Joint venture investments: An analysis of the level of compliance with the disclosure requirements of IFRS 12

Raquel Wille Sarquis, Ariovaldo dos Santos, Isabel Lourenço et al. · Journal of International Financial Management and Accounting · 2021 · 17 citations

Business, Accountancy, International Business +15

Determinants of Corporate Voluntary Disclosure in Brazil

Fernando Dal‐Ri Murcia, Ariovaldo dos Santos · SSRN Electronic Journal · 2010 · 16 citations · Full text

Business, Accountancy, Accounting +17

Deferral of currency variation losses as an earnings management tool

Ariovaldo dos Santos · Brazilian Business Review · 2006 · 13 citations · Full text

Business, Accountancy, Accounting +13

Cost implications of bonus pack promotions versus price discounts

Reinaldo Guerreiro, Ariovaldo dos Santos, José Augusto Giesbrecht da Silveira et al. · American Business Review · 2004 · 13 citations

Management, Marketing, Marketing Management +12

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