Este artigo objetiva verificar a contribuição dos dispêndios em publicidade no valor da empresa, considerando a interação com os ciclos econômicos. Estes, que por sua vez seguem um processo estocástico e podem influenciar a decisão de quanto gastar em publicidade. Ao otimizar os...

Esta pesquisa buscou identificar o efeito da desigualdade no crescimento. Analisando as vinte e sete Unidades Federativas do Brasil, cobrindo o período de 1995 a 2009, buscou-se mitigar os problemas de comparabilidade presentes nas pesquisas cross-country.Foram empregados quatro métodos...

In this work we examine the relationship between satisfaction, comparison and customer retention in transactions involving clients and suppliers of retail banking services. We conducted 522 structured interviews with clients of a bank, covering 10 different kinds of services, such as credit...

We investigate the role played by limits to arbitrage (Shleifer, 2000; Shleifer and Vishny, 1997) on the abnormal returns earned by accounting-based fundamental analysis reported by the literature in the US markets (Piotroski, 2000; Monharam, 2005). We hypothesize that if limitations on the actions of...

This work is an initial attempt to investigate a possible relationship between causal attributions in narrative sections of annual reports and a corporate governance index among companies listed on the São Paulo Stock Exchange (Bovespa), for 2006. As a proxy for corporate governance we use the...

Com a descoberta de petróleo na camada de pré-sal, em setembro de 2008, as reservas brasileiras passaram de 14 bilhões para 33 bilhões de barris, impulsionando mudanças na legislação do petróleo. Em agosto de 2008, foram enviados quatro projetos de lei ao congresso nacional que mudaram o...

ste trabalho foi desenvolvido com o propósito de avaliar a extensão com que firmas fazem o disclosure de aspectos relativos à estratégia em seus relatórios anuais. Foram articulados aspectos de governança corporativa e dimensões culturais para explicar as variações na amostra. Uma...

We examine aspects of cultural dimensions, legal systems and corporate governance on the extent that firms from the United States, United Kingdom, France and Brazil disclose their strategy in annual reports of 2006. We based our analysis on concepts brought by three theories: cultural dimensions...

This work presents the results of a case study about a private institution for certification of suppliers, the PRODFOR. A set of hypotheses arose from fieldwork, and it was further tested empirically with data gathered from a survey. Through signaling with standardization and reduction of risks...

In this study we describe how listed Brazilian companies disclose information about their strategy in annual reports. From the literature on operations strategy, we developed eight proxies and their respective keywords for strategy disclosure. Keyword frequencies were measured using an automatic...