Este artigo avalia a sustentabilidade da política fiscal do Rio Grande do Sul a partir de um modelo de correção de equilíbrio com mudanças Markovianas de regime. São estudadas as dinâmicas de curto e de longo prazo da política fiscal do Estado no período compreendido entre 1970 e 2007....

Portuguese Abstract: O presente estudo tem por objetivo principal analisar o esenvolvimento educacional na região metropolitana de Natal, Rio Grande do Norte, por meio do índice IDEB numa sequência bienal composta por três períodos (2005, 2007 e 2009). Como suporte metodológico, nesta...

A bootstrap algorithm proposed by Psaradakis (2001) for hypothesis testing in I(1) regressions is discussed and shown to be valid only under the null hypothesis. A simple correction making the procedure valid under both the null and the alternative hypothesis is proposed.

This paper discusses the sign of the expected measurement error in discretionary accruals (DAC) estimates when accrual models do not control for the asymmetric treatment of gains and losses underlying conservatism. I find that DAC in firms with “bad news” are expected to be understated...

Any discussion on professional training and labor market insertion must take into account the social vulnerability of the Brazilian population. Close to 16 million families fall within the criteria of Bolsa Familia`s Single Registry. Seventy-two (72) million people live in these families, but...

This study analyzes the impact of the extensions in labor rights (foreseen in the Constitutional Amendment number 72 of April 2nd, 2013) over the legalization, working hours and wages of Brazilian domestic servants. We also aim to identify the effect of this new legislation in the probability of...

Any discussion on professional training and labor market insertion must take into account the social vulnerability of the Brazilian population. Close to 16 million families fall within the criteria of Bolsa Familia`s Single Registry. Seventy-two (72) million people live in these families, but...