Portuguese Abstract: Com o intuito de tentar captar o comportamento incentivado pela LRF no âmbito dos governos locais, este trabalho visou construir e analisar indicadores de performance para observar a tendência da gestão fiscal e da qualidade do gasto nos municípios nos períodos pré e...

Portuguese Abstract: A fim de identificar os determinantes do potencial de arrecadação do imposto sobre propriedade predial e territorial urbana (IPTU) no Brasil, bem como a utilização dessa capacidade, este artigo propõe uma análise comparativa dos municípios brasileiros aplicando a...

Portuguese Abstract: O prémio de risco (PR) é um elemento primordial tanto na determinação da rentabilidade esperada dos ativos, como na determinação do custo de capitais, aspetos tão importantes em finanças empresariais como em avaliação de empresas.O PR histórico é o mais...

Portuguese Abstract: Partindo da crise estrutural portuguesa, começámos por revelar as principais linhas de orientação política nas áreas da pobreza e do desemprego. Confrontámos os dados estatísticos reveladores da evolução dos indicadores apresentados. Formulámos algumas políticas...

The analysis of the main features of the international financial architecture that contributed to the deepening of the financial crisis allows to outline the necessary reforms in the supervision and regulation. To be effective, such reforms would have to be international in scope and include...

The purpose of this research is to examine the international insertion of Brazilian banking system, in comparison with the South Korean and Mexican experiences. Since the second half of the 1990s, these countries deepened the financial integration between their economies and international...

This paper describes the main characteristics of reverse mortgage and it also assesses the main aspects related to its implementation in Brazil. A reverse mortgage is an equity release product that allows old people to convert their housing asset into an income flow, without the requirement of...

The purpose of this paper is to present the dynamics of the credit market in Brazil between 2007 and 2015, through the analysis of selected data and indicators. The interregnum considered in this paper comprises a period of important changes in the credit market in Brazil. While the expansion of...

In the wake of the debates on Digitalized Finance, and updating some of its main findings regarding the prognoses of the Fourth Industrial Revolution, this paper presents an overview of recent developments, as well as the main tendencies of the process of digitalization of the Brazilian capital...

This paper aims to present the main features of an important segment of the Brazilian financial market, the investment funds. These funds, along with insurers and pension funds, constitute the institutional investors or so-called money managers (Minsky, 1989). The arguments are organized as...