This paper revisits two valuation models based on accounting figures: the Residual Income Valuation (RIV) and Abnormal Earnings Growth (AEG). Our research design has two approaches: i) we demonstrate theoretical integration of both models; and ii) we show in a practical manner that models...

This study promotes an analysis of the influence of personality traits of the Dark Triad in the process of opportunistic decision-making. The Dark Triad is a constellation that includes three non-pathological personality traits: Narcissism, Psychopathy and Machiavellianism. The triad, although...

This study seeks to assess the phenomenon of market discipline in Brazil and analyze whether the increase in deposit insurance coverage in 2013 and the role of financial intermediaries in the funding market changed this discipline. The database includes accounting information of Brazilian banks...

This article investigates whether there are statistically significant differences among the costs of equity capital of Brazilian companies estimated by four models and their variants: Gordon, CAPM, APM and Ohlson-Juettner. We used a cross-section of 34 companies that were part of the São Paulo...