Alexsandro Lopes

Alexsandro's research and teaching interests are positioned in the interface between Financial Accounting and Financial Economics. Especial emphasis is given to how firms communicate with investors and other stakeholders, Financial Statement Analysis and Security Valuation, IFRS, Corporate Governance, Corporate Finance, Valuation and Financial Accouniting Theory. He has a unique blend of experiences that include senior positions in academia, corporate sector and public policy. Currently, he is Executive  Finance Director at Itau Unibanco and a Trustee of the IFRS Foundation. Previously Alexsandro was a Commissioner of the Securities and Exchange Commission of Brazil and Member of the Accounting Standards Advisory Forum of the IASB. In academia he had positions at the London School of Economics, Arizona State University and University of São Paulo. His research has been published in journals such as The British Accounting Review, Emerging Markets Review, The International Journal of Accounting, The Journal of International Accounting Research among others.

Alexsandro is a Chartered Management Accountant (FCMA) and has degrees in both Accounting and Law from the University of São Paulo and a PhD in Accounting and  Finance from MBS.

He can be contacted at [email protected]

Alexsandro’s research relates to the broad topic of the relation between Financial Accounting and Financial Economics. One special topic of attention is the communication between corporations and capital market participants - equity investors, debt investors, sell and buy side analysts, regulators, auditors and other stakeholders - and its relation to financial statement analysis and equity valuation. Great emphasis is given to the role that accounting reports and their quality play in the price formation process in financial markets and how they relate to corporate governance arrangements and other incentives . Financial accounting information is essential to the price formation process in capital markets but companies have considerable discretion on both the quantity and quality of the information provided. This information flow has an important institutional element and is affected by corporate governance arrangements and consequently constitutes a vast and rich research field.  Recent research investigates the role of firm-level corporate governance arrangements and other attributes on the asymmetric loss recognition timeliness. Current research investigates (i) financial instruments with characteristics of equity (FICE) their accounting treatment and capital market response and (ii) the effect of mandatory auditor rotation on the quality of financial reports.

PhD in Accounting and Finance, Manchester Business School.

Chartered Management Accountant (FCMA, CGMA)

B.Sc. in Accounting - University of São Paulo

Bachelor of Law (LL.B.) - University of São Paulo 

Chartered Institue of Management Accountants (CIMA)

Institute of Directors (IoD)

American Accounting Association

American Finance Association

British Accounting and Finance Association

American Bar Asssociation

Brazilian Institute of Accountants

Financial Statement Analysis and Equity Valuation

Corporate Finance

Corporate Governance

Financial Accounting Theory

Rethinking Accountability in Modern Organizations with Charles Tilley. FInancial Management, December 2017.