Talles Brugni

About

Associate Dean for the Professional PhD courses and Associate Professor at FUCAPE Business School in PhD and Master's classes. Founder at BR2 Consultoria Empresarial (a business consulting firm). Postdoc in Finance at Pontifical Catholic University of Rio de Janeiro (PUC-Rio - 2018), PhD in Accounting at University of São Paulo - USP (2016), M. Sc. in Accounting and at Federal University of Espírito Santo - UFES (2012), he holds graduate degree in Strategic Management with emphasis in Accounting (2007), he is MBA in Corporate Finance (2012) and holds a bachelor's degree in Accounting from Pontifical Catholic University of Minas Gerais - PUC (2016) and bachelor's degree in Business Administration from Santa Cruz State University - UESC (2006). He attended disciplines of Finance provided by University of Michigan and by Stanford University. He is minor in Machine Learning e Artificial Inteligence (IGTI 2020; Falqon 2020) and minor in Python Development (IGTI 2021). He is coordinator of the ANEFAC Controller certification in Brasil (CCA e CCA+), Editor-in-Chief of the Brazilian Business Review (2022-2023), coordinator of the B-Tech Congress, coodinator of the Governance, Risk and Compliance section of the Congress of Business Administration at USP (SemeAD), and coordinator of the Management and Cost Accounting section of the Congress of Business Administration and Accounting at UFRJ (AdCont), he is researcher at FUCAPE Business School and member of the American Accounting Association and European Accounting Association as a reviewer. He has publications in books, book chapters, in national and international journals and in international, national and regional congress. His research interest is about Earnings Quality, Corporate Governance and Boards of Directors, corporate finance and Assets Pricing Models. He has teaching experience in areas such as Business Administration and Accounting.

Work

BR2 Consultoria Empresarial
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Sócio-Consultor

Brazil

Fucape Business School
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Associate Professor

Brazil

Education

Pontifícia Universidade Católica do Rio de Janeiro
Brazil

Pós-Doutorado

Universidade de São Paulo
Brazil

Doutorado em Controladoria e Contabilidade

Pontifícia Universidade Católica de Minas Gerais
Brazil

Graduação em Ciências Contábeis

Universidade Federal do Espírito Santo
Brazil

Mestrado em Ciências Contábeis

Universidade Estadual de Santa Cruz
Brazil

Graduação em Administração de Empresas

Publications

Evidenciação sócio-ambiental: um reflexo da evolução histórica da Contabilidade e dos conceitos de homem, organização e meio ambiente

Summary

conference-paper

EFEITOS ESPERADOS DA ADOÇÃO DA IFRIC 12 E ICPC 01: ESTUDO COMPARATIVO ENTRE BRASIL E EUROPA

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journal-article

Uma Análise da Divulgação das Recomendações de Basiléia 2 nos Relatórios dos Bancos Privados Brasileiros

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conference-paper

INFLUÊNCIA DOS DIVIDENDOS SOBRE A INFORMATIVIDADE DOS LUCROS CONTÁBEIS DIVULGADOS PELAS EMPRESAS LISTADAS NA BOVESPA

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journal-article

INFLUÊNCIA DE DIVIDENDOS SOBRE A INFORMATIVIDADE DOS LUCROS: EVIDÊNCIAS EMPÍRICAS NA BM&FBOVESPA

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journal-article

Evidenciação sócio-ambiental: um reflexo da evolução histórica da Contabilidade e dos conceitos de homem, organização e meio ambiente

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journal-article

The ESG Patterns of Emerging-Market Companies: Are there Differences in their Sustainable Behavior After COVID-19?

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working-paper

O Papel da Participação Estatal na Agressividade Tributária de Empresas Brasileiras

Published by

Revista Gestão & Conexões

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journal-article

Sustainable Corporate Governance: Advanced Theories and Innovations Shaping the Future of Corporate Leadership

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book

AI-Adoption, Globalization, and Firms' Labor Investment Efficiency

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Journal of Organizational and End User Computing

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journal-article

Como Elaborar um Artigo Tecnológico para a Área de Administração e Ciências Contábeis

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Revista de Contabilidade da UFBA

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journal-article

Análise do Comportamento Assimétrico de Custos com a Flexibilização das Leis Trabalhistas no Brasil

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RC&C. Revista de Contabilidade e Controladoria

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journal-article

RELAÇÃO ENTRE ASSIMETRIA DE CUSTOS E AGRESSIVIDADE TRIBUTÁRIA NO BRASIL

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Revista Gestão Organizacional

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journal-article

Eco-engagement: Tracing CSR communication's ripple effect on consumer hospitality loyalty

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Journal of Retailing and Consumer Services

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journal-article

Adaptive markets hypothesis and economic-institutional environment: a cross-country analysis

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Revista de Gestão

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journal-article

The Power of Responsibility: Unlocking the Potential of CSR in Hospitality’s Fight against Food Waste

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Sustainability

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journal-article

The Power of Responsibility: Unlocking the Potential of CSR in Hospitality’s Fight against Food Waste

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Sustainability

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journal-article

Habilidade gerencial e qualidade da informação contábil no Brasil

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Revista Catarinense da Ciência Contábil

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journal-article

Habilidade gerencial e qualidade da informação contábil no Brasil

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Revista Catarinense da Ciência Contábil

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journal-article

Management skills and the quality of accounting information in Brazil

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Revista Catarinense da Ciência Contábil

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journal-article

The ESG Patterns of Emerging-Market Companies: Are There Differences in Their Sustainable Behavior after COVID-19?

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Sustainability

Summary

journal-article

The ESG Patterns of Emerging-Market Companies: Are There Differences in Their Sustainable Behavior after COVID-19?

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Sustainability

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journal-article

EVA and EBITDA: How such Metrics Can Help in the Investment Decision-Making Process

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Advances in Scientific and Applied Accounting

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journal-article

Earning management in presidential elections periods in Brazil

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Revista Brasileira de Finanças

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journal-article

Gerenciamento de resultados em períodos de eleições presidenciais no Brasil

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Brazilian Review of Finance

Summary

journal-article

The ESG Patterns of Emerging-Market Companies: Are there Differences in their Sustainable Behavior After COVID-19?

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preprint

Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets

Published by

Journal of Accounting in Emerging Economies

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journal-article

I act in an environmentally responsible fashion since my firm is socially responsible: A pathway for transition to a responsible society

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Journal of Cleaner Production

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journal-article

Gerenciamento de resultados por accruals e por decisões operacionais em fusões e aquisições no Brasil

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Enfoque: Reflexão Contábil

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journal-article

EFEITO DA REMUNERAÇÃO COMO INCENTIVO GERENCIAL AO RISCO E AGRESSIVIDADE TRIBUTÁRIA NO BRASIL

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Revista Gestão Organizacional

Summary

journal-article

ESTATAIS BRASILEIRAS: COMPARATIVO DO DESEMPENHO ECONÔMICO-FINANCEIRO ENTRE EMPRESAS PÚBLICAS E PRIVADAS

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Revista Gestão Organizacional

Summary

journal-article

Asset divestments, economic crisis, and the future performance of companies

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Contextus – Revista Contemporânea de Economia e Gestão

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journal-article

Earnings Management and Cost of Debt of Brazilian Privately Held Companies

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Latin American Business Review

Summary

journal-article

Determinantes do spread de instituições financeiras cooperativas e bancos comerciais no Brasil

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REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036

Summary

journal-article

Fatores possíveis de promover ou comprometer a motivação de estudantes de ciências contábeis: análise em uma instituição de ensino de Minas Gerais

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REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036

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journal-article

Zero-Inflated Generalized Linear Mixed Models: A Better Way to Understand Data Relationships

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Mathematics

Summary

journal-article

MULHERES NO CONSELHO DE ADMINISTRAÇÃO E O RISCO DA FIRMA

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Revista Mineira de Contabilidade

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journal-article

Zero-Inflated Generalized Linear Mixed Models: A Better Way to Understand Data Relationships

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Mathematics

Summary

journal-article

Determining the Challenges Encountered by Chinese Expatriates in Pakistan

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Sustainability

Summary

journal-article

Corporate Governance and Properties of Accounting Numbers in Brazil

Summary

book-chapter

Does CSR Moderate the Relationship between Corporate Governance and Chinese Firm's Financial Performance? Evidence from the Shanghai Stock Exchange (SSE) Firms

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Sustainability

Summary

journal-article

Determining the Challenges Encountered by Chinese Expatriates in Pakistan

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Sustainability

Summary

journal-article

Determining the Challenges Encountered by Chinese Expatriates in Pakistan

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Sustainability

Summary

journal-article

A adoção das normas internacionais de contabilidade e os investimentos estrangeiros no mercado brasileiro

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Revista Contemporânea de Contabilidade

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journal-article

Do Board Gender Diversity and Non-Executive Directors Affect CSR Reporting? Insight from Agency Theory Perspective

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Sustainability

Summary

journal-article

Do Board Gender Diversity and Non-Executive Directors Affect CSR Reporting? Insight from Agency Theory Perspective

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Sustainability

Summary

journal-article

Do Board Gender Diversity and Non-Executive Directors Affect CSR Reporting? Insight from Agency Theory Perspective

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Sustainability

Summary

journal-article

Does CSR Moderate the Relationship between Corporate Governance and Chinese Firm’s Financial Performance? Evidence from the Shanghai Stock Exchange (SSE) Firms

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Sustainability

Summary

journal-article

Does CSR Moderate the Relationship between Corporate Governance and Chinese Firm’s Financial Performance? Evidence from the Shanghai Stock Exchange (SSE) Firms

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Sustainability

Summary

journal-article

Structural changes in covenants through the adoption of IFRS in Brazil

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Accounting Forum

Summary

journal-article

INITIAL PUBLIC OFFERING GENERATES RETURNS ABOVE THE AVERAGE? EVIDENCE OF ABNORMAL RETURNS IN THE BRAZILIAN CAPITAL MARKET

Published by

Revista de Gestao Financas E Contabilidade

Summary

journal-article

DIFFERENT LEVELS OF CORPORATE GOVERNANCE AND DISCLOSURE TIMELINESS: AN EXPLORATORY STUDY IN THE BRAZILIAN MARKET

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Revista de Gestao Financas E Contabilidade

Summary

journal-article

IFRIC 12, ICPC 01 e Contabilidade Regulatória: Influências na Formação de Tarifas do Setor de Energia Elétrica

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SOCIEDADE, CONTABILIDADE E GESTÃO

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journal-article

Corporate governance: A panoramic view of Brazilian boards of directors

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International Journal of Disclosure and Governance

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journal-article

Different Levels of Corporate Governance and the Ohlson Valuation Framework: The Case of Brazil

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Corporate Ownership & Control

Summary

journal-article

INFLUÊNCIA DE DIVIDENDOS SOBRE A INFORMATIVIDADE DOS LUCROS: EVIDÊNCIAS EMPÍRICAS NA BM&FBOVESPA

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Revista Universo Contábil

Summary

journal-article

Different levels of corporate governance and the Ohlson valuation framework: The case of Brazil

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Corporate Ownership and Control

Summary

journal-article

NEW BUSINESS OPPORTUNITIES IN SOCIAL ENTREPRENEURSHIP: A CASE OF PORTUGAL

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International Review of Business and Social Sciences

Summary

journal-article

CONSELHOS DE ADMINISTRAÇÃO: UMA ANÁLISE DAS SUAS CARACTERÍSTICAS E IMPACTO SOBRE AS FIRMAS NO MERCADO ACIONÁRIO BRASILEIRO

Summary

journal-article

A independência dos conselhos: evidências conflitantes

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Governança corporativa: discussões sobre os conselhos em empresas no Brasil

Summary

book-chapter

Influence of Dividends on the Earnings Informativeness: Empirical Evidence in the BM & FBOVESPA

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Available at SSRN 1930412

Summary

journal-article