The present study tried, through empirical-analytical analysis, to find companies in the State of Espírito Santo utilizing modern management accounting tools, as well as study the possible link between the utilization of modern and traditional tools and the financial performance of the...

This study aims to show, according to the accounting standards, what should or should not be recognized and/or disclosed as environmental liabilities. It also aims to verify through of a real case, the capacity of the Eco-efficiency Indicators of providing information that allow an evaluation of...

This study examines whether there is a relation between stock repurchase announcements and abnormal returns of companies classified as winners and losers. The classification as winners or losers followed the method suggested by Piotroski (2000), as adapted to the Brazilian market by Lopes &...