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Content
September 2009, Volume 6, Issue 3
- 284-295 Organizational Change Implementation and the Role of Human Resource Practices: a Brazilian Case Study
by Renata Simoes Guimaraes e Borges - 284-295 Organizational Change Implementation and the Role of Human Resource Practices: a Brazilian Case Study
by Renata Simoes Guimaraes e Borges - 296-306 Creditor Protection, Information Sharing and the Development of the Credit Market in the Mercosul Countries
by Larissa Vieira Zamprogno & Jaime de Jesus Filho & Bruno Funchal - 296-306 Creditor Protection, Information Sharing and the Development of the Credit Market in the Mercosul Countries
by Larissa Vieira Zamprogno & Jaime de Jesus Filho & Bruno Funchal
Semptember 2009, Volume 6, Issue 3
- 249-266 Public-Private Partnership in the Road Sector: a study on the agreement between the essence of the contract object and the legal form of contracts in Brazil
by Gilmar Ribeiro de Mello & Valmor Slomski - 249-266 Public-Private Partnership in the Road Sector: a study on the agreement between the essence of the contract object and the legal form of contracts in Brazil
by Gilmar Ribeiro de Mello & Valmor Slomski
May 2009, Volume 6, Issue 2
- 117-131 The Relationship between Abnormal Returns and Social and Environmental Responsibility: An Empirical Study of Companies Traded on the Bovespa from 1999 to 2006
by Valcemiro Nossa & Jesuína Figueira Cezar & Annor da Silva Junior & Ezio Carlos Baptista & Silvania Neris Nossa - 117-131 The Relationship between Abnormal Returns and Social and Environmental Responsibility: An Empirical Study of Companies Traded on the Bovespa from 1999 to 2006
by Valcemiro Nossa & Jesuína Figueira Cezar & Annor da Silva Junior & Ezio Carlos Baptista & Silvania Neris Nossa - 132-146 An Application of the Personification Approach in the Country Image Study
by Janaina de Moura Engracia Giraldi & Ana Akemi Ikeda - 132-146 An Application of the Personification Approach in the Country Image Study
by Janaina de Moura Engracia Giraldi & Ana Akemi Ikeda - 147-164 Impact of the Differences between Brazilian and American Accounting Standards in Performance Indicators of Brazilian Companies with ADRs
by Roberto Carlos Klann & Ilse Maria Beuren & Nelson Hein - 147-164 Impact of the Differences between Brazilian and American Accounting Standards in Performance Indicators of Brazilian Companies with ADRs
by Roberto Carlos Klann & Ilse Maria Beuren & Nelson Hein - 165-180 High Reliability Organizations and Operational RiskManagement
by Janann Joslin Medeiros & Wellington Pinto - 165-180 High Reliability Organizations and Operational RiskManagement
by Janann Joslin Medeiros & Wellington Pinto - 181-197 An investigation of the relationship between self-serving attributions and corporate governance
by Antônio Thadeu Mattos da Luz & Marcelo Sanches Pagliarussi & Arilda Magna Campanharo Teixeira & Ézio Carlos Baptista - 181-197 An investigation of the relationship between self-serving attributions and corporate governance
by Antônio Thadeu Mattos da Luz & Marcelo Sanches Pagliarussi & Arilda Magna Campanharo Teixeira & Ézio Carlos Baptista - 198-216 An Experimental Investigation of Vagueness on the Left Side of Balance Sheet
by Ricardo Lopes Cardoso & André Carlos Busanelli de Aquino - 198-216 An Experimental Investigation of Vagueness on the Left Side of Balance Sheet
by Ricardo Lopes Cardoso & André Carlos Busanelli de Aquino
January 2009, Volume 6, Issue 1
- 1-20 Testing the Existence of Lead-Lag Effects Between the US and Brazilian Stock Markets
by Gustavo Rezende de Oliveira & Otavio Ribeiro de Medeiros - 1-20 Testing the Existence of Lead-Lag Effects Between the US and Brazilian Stock Markets
by Gustavo Rezende de Oliveira & Otavio Ribeiro de Medeiros - 21-41 Stocks and Mutual Funds: Common Risk Factors?
by Paulo Rogerio Faustino Matos & José Alan Teixeira da Rocha - 21-41 Stocks and Mutual Funds: Common Risk Factors?
by Paulo Rogerio Faustino Matos & José Alan Teixeira da Rocha - 42-58 Difference between Accounting Profit and Taxable Profit: An Analysis of Management of Accounting Results and Tax Management at Brazilian Public Companies
by Henrique Formigoni & Maria Thereza Pompa Antunes & Edilson Paulo - 42-58 Difference between Accounting Profit and Taxable Profit: An Analysis of Management of Accounting Results and Tax Management at Brazilian Public Companies
by Henrique Formigoni & Maria Thereza Pompa Antunes & Edilson Paulo - 59-77 The Growth of Direct Payouts to Shareholders in Brazil: Tax Savings or Changing Characteristics of Firms?
by Ricardo D. Brito & Mônica R. Lima & Júlio C. Silva - 59-77 The Growth of Direct Payouts to Shareholders in Brazil: Tax Savings or Changing Characteristics of Firms?
by Ricardo D. Brito & Mônica R. Lima & Júlio C. Silva - 78-99 Cognitive Style: An Empirical Research with Undergraduate Accounting Students
by Jose Dutra de Oliveira Neto & Victor de Oliveira & Claudio de Souza Miranda - 78-99 Cognitive Style: An Empirical Research with Undergraduate Accounting Students
by Jose Dutra de Oliveira Neto & Victor de Oliveira & Claudio de Souza Miranda - 100-116 The Impact of Management Development in the Organizational Performance from the Viewpoint of the Approach of Competencies
by Marcelo Gattermann Perin & Cláudio Hoffmann Sampaio & Grace Vieira Becker & Bruno Henrique Rocha Fernandes - 100-116 The Impact of Management Development in the Organizational Performance from the Viewpoint of the Approach of Competencies
by Marcelo Gattermann Perin & Cláudio Hoffmann Sampaio & Grace Vieira Becker & Bruno Henrique Rocha Fernandes
September 2008, Volume 5, Issue 3
- 163-180 Time, Firm and Country Effects on Performance: An Analysis under the Perspective of Hierarchical Modeling with Repeated Measures
by Luiz Paulo Lopes Fávero - 163-180 Time, Firm and Country Effects on Performance: An Analysis under the Perspective of Hierarchical Modeling with Repeated Measures
by Luiz Paulo Lopes Fávero - 181-197 Analysis of the Disclosure Level by Brazilian Financial Institutions Following the Basel Capital Accord (Basel II) – A multiple case study
by Elizabeth de Almeida Neves Di Beneditto & Raimundo Nonato Sousa da Silva - 181-197 Analysis of the Disclosure Level by Brazilian Financial Institutions Following the Basel Capital Accord (Basel II) – A multiple case study
by Elizabeth de Almeida Neves Di Beneditto & Raimundo Nonato Sousa da Silva - 198-217 An analysis on the comprehension of governmental accounting information informed by the Budget Balance Sheet
by Luiz Carlos Miranda & Alan José de Moura Silva & José Francisco Ribeiro Filho & Lino Martins da Silva - 198-217 An analysis on the comprehension of governmental accounting information informed by the Budget Balance Sheet
by Luiz Carlos Miranda & Alan José de Moura Silva & José Francisco Ribeiro Filho & Lino Martins da Silva - 218-232 Flexible Use of Diesel or Biodiesel: an approach via Real Options
by Edson Daniel Lopes Gonçalves & Leonardo Leandro Ferreira - 218-232 Flexible Use of Diesel or Biodiesel: an approach via Real Options
by Edson Daniel Lopes Gonçalves & Leonardo Leandro Ferreira - 233-241 Seasonal Effects on the Bovespa Index
by José Fajardo & Rafael Pereira - 233-241 Seasonal Effects on the Bovespa Index
by José Fajardo & Rafael Pereira - 242-257 Economic-Financial Profile of Companies Which Do And Don’t Do Assets Reevaluation
by Eliandro Schvirck & Oldair Roberto Giasson - 242-257 Economic-Financial Profile of Companies Which Do And Don’t Do Assets Reevaluation
by Eliandro Schvirck & Oldair Roberto Giasson - 258-274 The fundamental profile of winner and looser portfolios at Bovespa between 1995 and 2002
by Luciano Martin Rostagno & Karina Talamini Costa Soares & Rodrigo Oliveira Soares - 258-274 The fundamental profile of winner and looser portfolios at Bovespa between 1995 and 2002
by Luciano Martin Rostagno & Karina Talamini Costa Soares & Rodrigo Oliveira Soares - 275-293 Instrumental Stakeholder Theory in Turbulent Environments: An Empirical Testing using Political and Social Donations
by Rosilene Marcon & Rodrigo Bandeira de Mello & Anete Alberton - 275-293 Instrumental Stakeholder Theory in Turbulent Environments: An Empirical Testing using Political and Social Donations
by Rosilene Marcon & Rodrigo Bandeira de Mello & Anete Alberton
May 2008, Volume 5, Issue 2
- 86-102 What do strategists have in their minds? The use of structural equation modeling to understand the strategy process
by Rafael Lucian & Gabriela Lins Barbosa & José Milton de Sousa Filho & Felipe Augusto Pereira & Itiel Moraes da Silva - 86-102 What do strategists have in their minds? The use of structural equation modeling to understand the strategy process
by Rafael Lucian & Gabriela Lins Barbosa & José Milton de Sousa Filho & Felipe Augusto Pereira & Itiel Moraes da Silva - 103-120 Valuation of a Power Plant with the Real Options Approach
by Alexandre Caporal & Luiz Eduardo Teixeira Brandão - 103-120 Valuation of a Power Plant with the Real Options Approach
by Alexandre Caporal & Luiz Eduardo Teixeira Brandão - 121-135 The Effect of Earnings Projection Revisions on Stock Returns in Brazil
by Antonio Lopo Martinez - 121-135 The Effect of Earnings Projection Revisions on Stock Returns in Brazil
by Antonio Lopo Martinez - 136-142 Are Brazilian Firms Savings Sensitive to Cash Windfalls?
by Cristiano M. Costa & Lourenço Senne Paz & Bruno Funchal - 136-142 Are Brazilian Firms Savings Sensitive to Cash Windfalls?
by Cristiano M. Costa & Lourenço Senne Paz & Bruno Funchal - 143-162 Comparison Of The Residual Income Valuation, Abnormal Earnings Growth And Free Cash Flow Models: An Empirical Study Of The Brazilian Capital Market
by Eric Serrano Ferreira & Valcemiro Nossa & Bruno Cesar Aurichio Ledo & Arilda Magna Campanharo Teixeira & Alexsandro Broedel Lopes - 143-162 Comparison Of The Residual Income Valuation, Abnormal Earnings Growth And Free Cash Flow Models: An Empirical Study Of The Brazilian Capital Market
by Eric Serrano Ferreira & Valcemiro Nossa & Bruno Cesar Aurichio Ledo & Arilda Magna Campanharo Teixeira & Alexsandro Broedel Lopes
January 2008, Volume 5, Issue 1
- 01-17 The Empirical Relationship Between Stock Returns, Return Volatility and Trading Volume in the Brazilian Stock Market
by Otavio Ribeiro de Medeiros & Bernardus Ferdinandus Nazar Van Doornik - 01-17 The Empirical Relationship Between Stock Returns, Return Volatility and Trading Volume in the Brazilian Stock Market
by Otavio Ribeiro de Medeiros & Bernardus Ferdinandus Nazar Van Doornik - 18-34 The Efficiency of Strategic Management in Brazil: the case of the banking system
by Flávio Paim Freaza & Luis Eduardo Madeiro Guedes & Luiz Flavio Autran Monteiro Gomes - 18-34 The Efficiency of Strategic Management in Brazil: the case of the banking system
by Flávio Paim Freaza & Luis Eduardo Madeiro Guedes & Luiz Flavio Autran Monteiro Gomes - 35-48 Corporate Internationalization: The effects of the exchange rate on Brazilian outward foreign direct investment
by Frederico Turolla & Ronald de Oliveira Concer - 35-48 Corporate Internationalization: The effects of the exchange rate on Brazilian outward foreign direct investment
by Frederico Turolla & Ronald de Oliveira Concer - 49-68 The relationship of stock returns, interest rates, economic activity and inflation: Evidence from Latin America
by Eurilton Araujo & Felipe Augusto da Silva Bastos - 49-68 The relationship of stock returns, interest rates, economic activity and inflation: Evidence from Latin America
by Eurilton Araujo & Felipe Augusto da Silva Bastos - 69-85 The Role of Technical Visits in Learning and Institutionalizing External Control Practices
by Felício Ribas Torres & Tomás de Aquino Guimarães - 69-85 The Role of Technical Visits in Learning and Institutionalizing External Control Practices
by Felício Ribas Torres & Tomás de Aquino Guimarães
September 2007, Volume 4, Issue 3
- 162-177 Framework for Detecting Risk of Financial StatementFraud: Mapping the Fraudulent Environment
by Fernando Dal-Ri Murcia & José Alonso Borba - 162-177 Framework for Detecting Risk of Financial StatementFraud: Mapping the Fraudulent Environment
by Fernando Dal-Ri Murcia & José Alonso Borba - 178-194 An Analysis of the Feasibility of Revitalizing the Brazilian Defense Industry
by Renato Peixoto Dagnino & Luiz Alberto N. Campos Filho - 178-194 An Analysis of the Feasibility of Revitalizing the Brazilian Defense Industry
by Renato Peixoto Dagnino & Luiz Alberto N. Campos Filho - 195-217 Technology adoption: on the non equivalence of tariffs and quotas
by Berthold Herrendorf & Arilton Teixeira - 195-217 Technology adoption: on the non equivalence of tariffs and quotas
by Berthold Herrendorf & Arilton Teixeira - 218-234 Attributes determining store loyalty: a study of the supermarket sector
by José Marcos Carvalho de Mesquita & José Edson Lara - 218-234 Attributes determining store loyalty: a study of the supermarket sector
by José Marcos Carvalho de Mesquita & José Edson Lara - 235-250 Information for Accountability and Performance Evaluation of Civil Society Organizations Providing Microcredit: a multi-case study
by Helda Kelly dos Santos Pereira & Marcelle Colares Oliveira & Vera Maria Rodrigues Ponte - 235-250 Information for Accountability and Performance Evaluation of Civil Society Organizations Providing Microcredit: a multi-case study
by Helda Kelly dos Santos Pereira & Marcelle Colares Oliveira & Vera Maria Rodrigues Ponte
May 2007, Volume 4, Issue 2
- 95-102 Accounting based valuation formulae
by James A. Ohlson & Alexsandro Broedel Lopes - 95-102 Accounting based valuation formulae
by James A. Ohlson & Alexsandro Broedel Lopes - 103-113 Analysts’Optimism and Selection Bias
by Antonio Lopo Martinez - 103-113 Analysts’Optimism and Selection Bias
by Antonio Lopo Martinez - 114-131 Conceptual Analysis of Comprehensive Income and Operating Income: evidence in the Brazilian Financial Sector
by Antonio Carlos Coelho & Luiz Nelson Carvalho - 114-131 Conceptual Analysis of Comprehensive Income and Operating Income: evidence in the Brazilian Financial Sector
by Antonio Carlos Coelho & Luiz Nelson Carvalho - 132-148 Regulation of Pension Fund Credit Risk: Lessons from the Banking Sector
by Pedro Americo Herbst & Antonio Marcos Duarte Júnior - 132-148 Regulation of Pension Fund Credit Risk: Lessons from the Banking Sector
by Pedro Americo Herbst & Antonio Marcos Duarte Júnior - 149-161 The Influence of Positive Accounting in Postgraduate Programs in Accounting: a bibliometric analysis of Brazilian academic production from 2002 through 2005
by Ricardo Lopes Cardoso & José Carlos T. Oyadomari & Octavio Ribeiro de Mendonça Neto - 149-161 The Influence of Positive Accounting in Postgraduate Programs in Accounting: a bibliometric analysis of Brazilian academic production from 2002 through 2005
by Ricardo Lopes Cardoso & José Carlos T. Oyadomari & Octavio Ribeiro de Mendonça Neto
January 2007, Volume 4, Issue 1
- 1-26 “Hot Issue” IPO Markets and its Consequences for Issuing Firms and Investors: The UK Market of 2000
by João Batista Amorim Toniato - 1-26 “Hot Issue” IPO Markets and its Consequences for Issuing Firms and Investors: The UK Market of 2000
by João Batista Amorim Toniato - 28-41 The effects of nonsynchronous trading in the Brazilian capital market
by Danilo Lopomo Beteto & Daniel Reed Bergmann - 28-41 The effects of nonsynchronous trading in the Brazilian capital market
by Danilo Lopomo Beteto & Daniel Reed Bergmann - 42-59 The Use of Accounting Information in Cattle Ranch Management: An Empirical Study
by Anisio Candido Pereira & Antonio Benedito Silva Oliveira & Valdir Ferreira Barbalho - 42-59 The Use of Accounting Information in Cattle Ranch Management: An Empirical Study
by Anisio Candido Pereira & Antonio Benedito Silva Oliveira & Valdir Ferreira Barbalho - 60-73 Evolutionism – the hidden face of entrepreneurship
by Lucas Frazão Silva & Carolina Lorençato Bassani - 60-73 Evolutionism – the hidden face of entrepreneurship
by Lucas Frazão Silva & Carolina Lorençato Bassani - 74-94 Value at Risk (VaR) Using Volatility Forecasting Models: EWMA, GARCH and Stochastic Volatility
by Fernando Caio Galdi & Leonel Molero Pereira - 74-94 Value at Risk (VaR) Using Volatility Forecasting Models: EWMA, GARCH and Stochastic Volatility
by Fernando Caio Galdi & Leonel Molero Pereira
July 2006, Volume 3, Issue 2
- 135-152 Empirical Evidence for Models to Estimate the Cost of Equity Capital
by Eliseu Martins & Fernando Caio Galdi & Gerlando Augusto Sampaio Franco de Lima & George Anthony Necyk & Cesar Henrique Shogi Abe - 135-152 Empirical Evidence for Models to Estimate the Cost of Equity Capital
by Eliseu Martins & Fernando Caio Galdi & Gerlando Augusto Sampaio Franco de Lima & George Anthony Necyk & Cesar Henrique Shogi Abe - 153-166 Disclosing the Consumption of Natural Resources by the Companies through the Eco-efficiency Indicators
by Aridelmo Teixeira & Leonardo Lima Gomes & André Carlos Busanelli de Aquino & Marcelo Sanches Pagliarussi - 153-166 Disclosing the Consumption of Natural Resources by the Companies through the Eco-efficiency Indicators
by Aridelmo Teixeira & Leonardo Lima Gomes & André Carlos Busanelli de Aquino & Marcelo Sanches Pagliarussi - 167-174 A new organizational approach to supply chain management
by Lino Guimarães Marujo - 167-174 A new organizational approach to supply chain management
by Lino Guimarães Marujo - 175-199 Does Information Technology Provide Competitive Advantage And Improve Performance? An Empirical Study Of Trading Companies In Brazil
by Ruth Clarke & Marcilio Machado - 175-199 Does Information Technology Provide Competitive Advantage And Improve Performance? An Empirical Study Of Trading Companies In Brazil
by Ruth Clarke & Marcilio Machado - 200-222 Does Credible Auditing Add Value?
by Ricardo D. Brito & Eduardo P. Peres - 200-222 Does Credible Auditing Add Value?
by Ricardo D. Brito & Eduardo P. Peres - 223-237 Risk Analysis of Offshore Oil Development Projects: A Case Study
by Bruno Nogueira Silva & Leonardo Lima Gomes & Rodrigo Loureiro Medeiros - 223-237 Risk Analysis of Offshore Oil Development Projects: A Case Study
by Bruno Nogueira Silva & Leonardo Lima Gomes & Rodrigo Loureiro Medeiros
January 2006, Volume 3, Issue 1
- 1-14 Estimating and Testing Two Consumption-Based Asset Pricing Models for Brazil: An Information-Theoretic Approach
by Eurilton Araujo - 1-14 Estimating and Testing Two Consumption-Based Asset Pricing Models for Brazil: An Information-Theoretic Approach
by Eurilton Araujo - 15-31 Deferral of currency variation losses as an earnings management tool
by Ariovaldo dos Santos & Edílson Paulo - 15-31 Deferral of currency variation losses as an earnings management tool
by Ariovaldo dos Santos & Edílson Paulo - 32-44 Analysis According to the Hopkins Model of Companies’ Social Responsibility Actions as Shown in Financial Statements and Social Reports – The Case of the Power Distribution Companies of the Brazilian Neoenergia Group
by Marcelle Colares Oliveira & Bruno Cals de Oliveira & Wilton de Medeiros Daher & Maisa de Sousa Ribeiro - 32-44 Analysis According to the Hopkins Model of Companies’ Social Responsibility Actions as Shown in Financial Statements and Social Reports – The Case of the Power Distribution Companies of the Brazilian Neoenergia Group
by Marcelle Colares Oliveira & Bruno Cals de Oliveira & Wilton de Medeiros Daher & Maisa de Sousa Ribeiro - 45-56 Accounting students attitudes and aspirations profiles and their performance in a subject: An Exploratory Study
by Fábio Frezatti & Gilberto de Andrade Martins & Geraldo Alemandro Leite Filho - 45-56 Accounting students attitudes and aspirations profiles and their performance in a subject: An Exploratory Study
by Fábio Frezatti & Gilberto de Andrade Martins & Geraldo Alemandro Leite Filho - 57-72 Reverse Logistics: Opportunity to Reduce Costs by Integrated Value Chain Management
by Cecilio Elias Daher & Edwin Pinto de la Sota Silva & Adelaida Pallavicini Fonseca - 57-72 Reverse Logistics: Opportunity to Reduce Costs by Integrated Value Chain Management
by Cecilio Elias Daher & Edwin Pinto de la Sota Silva & Adelaida Pallavicini Fonseca - 73-85 Forms of measurement of the income and the consequences in the calculation of the ROA
by Dione Olesczuk Soutes & Eliando Schvirck - 73-85 Forms of measurement of the income and the consequences in the calculation of the ROA
by Dione Olesczuk Soutes & Eliando Schvirck - 86-101 Opportunities for Research and Publication in Accounting: A Preliminary Study on Academic Journals Published in English and Available at the CAPES’s Basis
by José Alonso Borba & Fernando Dal-Ri Murcia - 86-101 Opportunities for Research and Publication in Accounting: A Preliminary Study on Academic Journals Published in English and Available at the CAPES’s Basis
by José Alonso Borba & Fernando Dal-Ri Murcia - 102-115 The Role of the Subsidiaries of Multinational Corporations: A Case Study in the Brazilian Soft Drink Industry
by Pedro Americo Herbst & Luiz Alberto Nascimento Campos Filho - 102-115 The Role of the Subsidiaries of Multinational Corporations: A Case Study in the Brazilian Soft Drink Industry
by Pedro Americo Herbst & Luiz Alberto Nascimento Campos Filho - 116-134 Strategic Information Management Profiles in Brazilian Companies
by Milton dos Santos - 116-134 Strategic Information Management Profiles in Brazilian Companies
by Milton dos Santos
July 2005, Volume 2, Issue 2
- 87-107 China’s Regional Per-Capita Output Disparities In International Perspective
by Ronald A. Edwards - 87-107 China’s Regional Per-Capita Output Disparities In International Perspective
by Ronald A. Edwards - 108-123 Analysis of price behavior patterns for revenue projections: statistical tests of a copper price time series
by Marcia Athayde Matias & Cesar Augusto Tiburcio Silva & Leonardo Vieira - 108-123 Analysis of price behavior patterns for revenue projections: statistical tests of a copper price time series
by Marcia Athayde Matias & Cesar Augusto Tiburcio Silva & Leonardo Vieira - 124-137 Speaking of Theories and Models in the Accounting Sciences
by Gilberto de Andrade Martins - 124-137 Speaking of Theories and Models in the Accounting Sciences
by Gilberto de Andrade Martins - 138-154 Globalization According to German and Brazilian Students: A Comparative Study
by Diogo Fajardo Nunes Hildebrand & Guilherme Mirage Umeda - 138-154 Globalization According to German and Brazilian Students: A Comparative Study
by Diogo Fajardo Nunes Hildebrand & Guilherme Mirage Umeda - 155-171 Managing Brazil’s Public Debt under the Original-Sin Hypothesis
by Orlando Assunção Fernandes & Frederico Araújo Turolla - 155-171 Managing Brazil’s Public Debt under the Original-Sin Hypothesis
by Orlando Assunção Fernandes & Frederico Araújo Turolla - 172-186 Business Cycles in South America and East Asia: An Introduction
by Alexandre Barros da Cunha & Jorge Reis Sandes & Luis Gustavo Cubas Vivanco - 172-186 Business Cycles in South America and East Asia: An Introduction
by Alexandre Barros da Cunha & Jorge Reis Sandes & Luis Gustavo Cubas Vivanco
January 2005, Volume 2, Issue 1
- 1-12 Cost of Equity Capital and Disclosure Level in Brazilian Companies
by Roberta Alencar - 1-12 Cost of Equity Capital and Disclosure Level in Brazilian Companies
by Roberta Alencar - 13-32 Accounting and Its Environment in Brazil
by Jorge Katsumi Niyama & Cesar Augusto Tiburcio Silva - 13-32 Accounting and Its Environment in Brazil
by Jorge Katsumi Niyama & Cesar Augusto Tiburcio Silva - 33-52 The Relevance of Accounting Information in the Process of Valuation of Companies in the New and Old Economy – An Analysis of Asset Investments and their Effects on the Value Relevance of Earnings and Book Value
by Amaury José Rezende - 33-52 The Relevance of Accounting Information in the Process of Valuation of Companies in the New and Old Economy – An Analysis of Asset Investments and their Effects on the Value Relevance of Earnings and Book Value
by Amaury José Rezende - 52-68 Essay on the Theory of Disclosure
by Bruno Meirelles Salotti & Marina Mitiyo Yamamoto - 52-68 Essay on the Theory of Disclosure
by Bruno Meirelles Salotti & Marina Mitiyo Yamamoto - 69-86 The Focus is the Sampling Theory in the Fields of Traditional Accounting Audit and Digital Audit: testing the NewcombBenford Law for the first digit of in public accounts
by Josenildo Dos Santos & Josedilton Alves Diniz & Luiz Joao Corrar - 69-86 The Focus is the Sampling Theory in the Fields of Traditional Accounting Audit and Digital Audit: testing the NewcombBenford Law for the first digit of in public accounts
by Josenildo Dos Santos & Josedilton Alves Diniz & Luiz Joao Corrar
June 2004, Volume 1, Issue 2
- 74-88 Accounting Disclosure: Publication ofSocial/Environmental and Financial Aspects inAccounting Statements
by Flavia Zoboli Dalmacio & Francislene F. M. de Paulo - 74-88 Accounting Disclosure: Publication ofSocial/Environmental and Financial Aspects inAccounting Statements
by Flavia Zoboli Dalmacio & Francislene F. M. de Paulo - 89-102 Disclosure of Liabilities in Brazil in Light ofInternational Accounting Standards
by Ivone Gonçalves Luiz & Álvaro Augusto Ricardino Filho & Luciene Santana - 89-102 Disclosure of Liabilities in Brazil in Light ofInternational Accounting Standards
by Ivone Gonçalves Luiz & Álvaro Augusto Ricardino Filho & Luciene Santana - 103-117 Bonus pack promotions:Perceptions of Controllers and CommercialManagers
by Reinaldo Guerreiro & Beng Soo Ong & Ariovaldo dos Santos - 103-117 Bonus pack promotions:Perceptions of Controllers and CommercialManagers
by Reinaldo Guerreiro & Beng Soo Ong & Ariovaldo dos Santos - 118-135 Beyond Budgeting: any chance for managementimprovement?
by Fábio Frezatti - 118-135 Beyond Budgeting: any chance for managementimprovement?
by Fábio Frezatti - 136-150 Ohlson Model Testability:Empirical Tests Findings
by César Medeiros Cupertino & Paulo Roberto Barbosa Lustosa - 136-150 Ohlson Model Testability:Empirical Tests Findings
by César Medeiros Cupertino & Paulo Roberto Barbosa Lustosa
January 2004, Volume 1, Issue 1
- 1-16 The Ohlson Model of Evaluation of Companies: Tutorial for Use
by César Medeiros Cupertino & Paulo Roberto Barbosa Lustosa - 1-16 The Ohlson Model of Evaluation of Companies: Tutorial for Use
by César Medeiros Cupertino & Paulo Roberto Barbosa Lustosa - 17-30 Using the Value Added Statement to Measure the Return on Capital Used to Finance Assets of Brazilian Electricity Distributors
by Maisa de Souza Ribeiro & Ariovaldo dos Santos - 17-30 Using the Value Added Statement to Measure the Return on Capital Used to Finance Assets of Brazilian Electricity Distributors
by Maisa de Souza Ribeiro & Ariovaldo dos Santos - 31-44 The Agency Theory Applied to the Investment Funds
by Flavia Zoboli Dalmacio & Valcemiro Nossa - 31-44 The Agency Theory Applied to the Investment Funds
by Flavia Zoboli Dalmacio & Valcemiro Nossa - 45-62 From Consumer Behavior to Donor Behavior: Adapting Marketing Concepts
by Fábio Moraes da Costa & Patrícia Regina Caldeira Daré & Andres Rodriguez Veloso - 45-62 From Consumer Behavior to Donor Behavior: Adapting Marketing Concepts
by Fábio Moraes da Costa & Patrícia Regina Caldeira Daré & Andres Rodriguez Veloso - 63-73 Measuring Cost Efficiency in the Brazilian Electricity Distribution Sector
by Wagner Montoro Júnior & Arilton Teixeira - 63-73 Measuring Cost Efficiency in the Brazilian Electricity Distribution Sector
by Wagner Montoro Júnior & Arilton Teixeira