Details about Paulo Roberto Barbosa Lustosa

Access statistics for papers by Paulo Roberto Barbosa Lustosa.

Last updated 2025-05-17. Update your information in the RePEc Author Service.

Short-id: plu101

Working Papers

2019

1. Market and Long Term Accounting Operational Performance
   Papers, arXiv.org
2. The cyclicality of loan loss provisions under three different accounting models: the United Kingdom, Spain, and Brazil
   Papers, arXiv.org

2015

3. Caracterização do Fluxo de Cargas e Indicadores de Concorrência entre os Portos Brasileiros
   Discussion Papers, Instituto de Pesquisa Econômica Aplicada - IPEA
4. Identificação de Mercados Geográficos e Construção de Indicadores de Concorrência no Setor Portuário Brasileiro
   Discussion Papers, Instituto de Pesquisa Econômica Aplicada - IPEA
5. Modelando o Processo de Seleção dos Portos para Movimentação das Cargas no Comércio Exterior Brasileiro
   Discussion Papers, Instituto de Pesquisa Econômica Aplicada - IPEA

2005

6. The Ohlson Model of Evaluation of Companies:Tutorial for Use
   Finance, University Library of Munich, Germany
   See also Journal Article The Ohlson Model of Evaluation of Companies: Tutorial for Use, Brazilian Business Review, Fucape Business School (2004) (2004)

Journal Articles

2024

1. The entanglement of accounting goodwill: Einstein’s “spooky action at a distance”
   Accounting Forum, 2024, 48, (1), 148-169

2021

2. Antecedents of CSR disclosure in an emerging economy: evidence from the banking industry
   Journal of Accounting in Emerging Economies, 2021, 12, (1), 97-126 View citations (1)

2019

3. Efficiency of electricity distribution companies
   RAUSP Management Journal, 2019, 55, (2), 177-193

2018

4. The Cyclicality of Loan Loss Provision in Brazilian Commercial Banks
   Brazilian Business Review, 2018, 15, (3), 246-261

2013

5. The Role of economic variables and credit portfolio attributes for estimating discretionary loan loss provisions in Brazilian banks
   Brazilian Business Review, 2013, 10, (4), 65-90 View citations (2)

2004

6. Ohlson Model Testability:Empirical Tests Findings
   Brazilian Business Review, 2004, 1, (2), 136-150 View citations (3)
7. The Ohlson Model of Evaluation of Companies: Tutorial for Use
   Brazilian Business Review, 2004, 1, (1), 1-16
   See also Working Paper The Ohlson Model of Evaluation of Companies:Tutorial for Use, Finance (2005) (2005)