Este estudo tem o objetivo investigar o poder preditivo do modelo CFROI nas companhias do segmento de siderurgia listadas na BM&F Bovespa entre os anos 2000 e 2009. Para isso, foi investigado o estado da arte do modelo CFROI, utilizando-se como arcabouço teórico, entre outros, os estudos de...

In analyzing the projected cash flow of an investment, especially when the main product is a commodity, defining future revenue as a function of the price behavior of this commodity is a widely debated question among academics and financial analysts. This study carries out econometric...

This paper analyses the development of the business and the legal and regulatory environment of the Brazilian accounting, including the accounting education, the structure of ownership, the development of the capital market, auditing and the accounting profession. Brazilian accounting was...