Projects per year
Personal profile
Education/Academic qualification
Doctor of Science, Brazilian thin capitalization and the capital structure of multinationals: a difference in differences approach, Universidade de Sao Paulo
13 Feb 2014 → 6 Apr 2018
Award Date: 6 Apr 2018
Bachelor of Accounting, Universidade Federal de Uberlândia
1 Jan 2005 → 10 Oct 2010
Award Date: 1 Oct 2010
Master of Science, Sustainability: state of the art and event study on the Brazilian corporate sustainability index, Universidade Federal de Uberlândia
1 Mar 2007 → 10 Oct 2008
Award Date: 10 Oct 2008
Bachelor of Science, Germination of Dalbergia miscolobium, Universidade Federal de Uberlândia
1 Jul 1998 → 15 Jul 2003
Award Date: 15 Jul 2003
Collaborations and top research areas from the last five years
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Transfer Pricing abuse vs. thin capitalisation in Brazil
Timm Rathke, A. A. & Lima e Alves, D., 2024, (Accepted/In press).Research output: Contribution to conference › Paper › peer-review
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Validation of an XBRL-based measure of structural complexity: evidence from amendments to Rule 12b-2 of the Exchange Act
Lima e Alves, D., Gietzmann, M. & Marques, A., 15 May 2024. 42 p.Research output: Contribution to conference › Paper › peer-review
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Effects of amendments to Rule 12b-2: evidence from XBRL-based reporting complexity
Lima e Alves, D., Gietzmann, M. B. & Marques, A. C., 30 Nov 2023, SSRN, 36 p.Research output: Working paper
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Show me the money-cut: Shareholder dividend suspensions and voluntary CEO pay cuts during the COVID pandemic
Lima e Alves, D., Gietzmann, M. B. & Jørgensen, B. N., Oct 2021, In: Journal of Accounting and Public Policy. 40, 6, 106898.Research output: Contribution to journal › Article › peer-review
Open AccessFile7 Citations (Scopus)4 Downloads (Pure) -
Determinant factors of dividend payments in Brazil
Borges Forti, C. A., Maciel Peixoto, F. & Lima e Alves, D., Aug 2015, In: Revista Contabilidade & Finanças. 26, 68Research output: Contribution to journal › Article › peer-review
Open AccessFile18 Citations (Scopus)13 Downloads (Pure)
Prizes
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Best Paper in the Tax Section of the 24th International Conference on Accounting
Timm Rathke, Alex Augusto (Recipient) & Lima e Alves, Denis (Recipient), 26 Jul 2024
Prize: Prize (including medals and awards)
File
Activities
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Royal Norfolk Show
Denis Lima e Alves (Speaker)
24 Apr 2025Activity: Participating in or organising an event › Invited talk
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Sustainability in the farming industry
Denis Lima e Alves (Speaker)
3 Feb 2025Activity: Participating in or organising an event › Invited talk
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European Accounting Association (External organisation)
Denis Lima e Alves (Member)
1 Dec 2024 → 31 Dec 2025Activity: Membership › Network, Working Group or Professional Association
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The British Accounting Review (Journal)
Denis Lima e Alves (Peer reviewer)
1 Oct 2024 → …Activity: Editorial work › Publication peer-review
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British Accounting and Finance Association (External organisation)
Denis Lima e Alves (Member)
11 Jun 2024 → 10 Jun 2025Activity: Membership › Network, Working Group or Professional Association