The presente study has as theme the influence of proftisharing and gainsharing programs on financial and non-financial value drivers. The drivers evaluated in this survey were: growth in sales, investment in working capital, investment in fixed capital, operating profit margins, income tax rate,...

The theory of finance and the theory of strategic planning can be viewed as two cultures that investigate the same problem, despite the differences in language and approach that make them apparently incompatible. In this theoretical essay, it is suggested a new perspective for studies in...

This paper investigates the counterparty credit risk of interest rate swaps positions using the credit valuation adjustment (CVA) measure, and examines the potential dependency relationships between the probability of default (PD) and exposure at default (EAD). We empirically tested, using...

Once several studies have proved that the market value of the companies has distanced themselves from the book value, researchers have been searching the causes that explain the high discrepancy. One research stream focuses the intangible resources, and among these, the impact that the...

This paper investigates the relationship between intellectual capital and value creation in the Textile Manufacturing Sector in Brazil. Through the access of the database from the Annual Industrial Research conducted by the Brazilian Institute of Geography and Statistics, we gathered 644...

Aiming for superior performance, companies need to have and skillfully use rare, valuable, irreplaceable and inimitable resources, with special emphasis on intangibles, constructed in lengthy and risky processes or strategically accumulated via mergers and acquisitions (M&A). To analyze how the...

We have created an index that measures eco-innovation in Brazil at firm level. It is a first experience for the country and for this reason we have organized the survey with a qualitative and quantitative approach. The index was structured based on the experiences of the Eco-Innovation Index...