Brazilian Business Review

2004 - 2019

Current editor(s): Emerson Mainardes

From Fucape Business School
Fucape Business School Brazilian Business Review Av. Fernando Ferrari, 1358, Boa Vista CEP 29075-505 Vitória-ES.
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Volume 4, issue 3, 2007

Framework for Detecting Risk of Financial StatementFraud: Mapping the Fraudulent Environment pp. 162-177

Fernando Dal-Ri Murcia and José Alonso Borba

An Analysis of the Feasibility of Revitalizing the Brazilian Defense Industry pp. 178-194

Renato Peixoto Dagnino and Luiz Alberto N. Campos Filho

Technology adoption: on the non equivalence of tariffs and quotas* pp. 195-217

Berthold Herrendorf and Arilton Teixeira

Attributes determining store loyalty: a study of the supermarket sector pp. 218-234

José Marcos Carvalho de Mesquita and Josén Edson Lara

Information for Accountability and Performance Evaluation of Civil Society Organizations Providing Microcredit: a multi-case study pp. 235-250

Helda Kelly dos Santos Pereira, Marcelle Colares Oliveira and Vera Maria Rodrigues Ponte

Volume 4, issue 2, 2007

Accounting based valuation formulae pp. 95-102

James A. Ohlson and Alexsandro Broedel Lopes

Analysts’Optimism and Selection Bias pp. 103-113

Antonio Lopo Martinez

Conceptual Analysis of Comprehensive Income and Operating Income: evidence in the Brazilian Financial Sector pp. 114-131

Antonio Carlos Coelho and Luiz Nelson Carvalho

Regulation of Pension Fund Credit Risk: Lessons from the Banking Sector pp. 132-148

Pedro Americo Herbst and Antonio Marcos Duarte Duarte Júnior

The Influence of Positive Accounting in Postgraduate Programs in Accounting: a bibliometric analysis of Brazilian academic production from 2002 through 2005 pp. 149-161

Ricardo Lopes Cardoso, José Carlos T. Oyadomari and Octavio Ribeiro de Mendonça Neto

Volume 4, issue 1, 2007

“Hot Issue” IPO Markets and its Consequences for Issuing Firms and Investors: The UK Market of 2000 pp. 1-26

João Amorim Toniato

The effects of nonsynchronous trading in the Brazilian capital market pp. 28-41

Danilo Lopomo Beteto and Daniel Reed Bergmann

The Use of Accounting Information in Cattle Ranch Management: An Empirical Study pp. 42-59

Anisio Candido Pereira, Antonio Bnedito Silva Author-Middle Name: Benedito Oliveira and Valdir Ferreira Barbalho

Evolutionism – the hidden face of entrepreneurship pp. 60-73

Lucas Frazão Silva and Carolina Lorençato Bassani

Value at Risk (VaR) Using Volatility Forecasting Models: EWMA, GARCH and Stochastic Volatility pp. 74-94

Fernando Caio Galdi and Leonel Molero Pereira

Volume 3, issue 2, 2006

Empirical Evidence for Models to Estimate the Cost of Equity Capital pp. 135-152

Eliseu Martins, Fernando Caio Galdi, Gerlando Sampaio Franco de Lima, George Anthony Necyk and Cesar Henrique Shogi Abe

Disclosing the Consumption of Natural Resources by the Companies through the Eco-efficiency Indicators pp. 153-166

Aridelmo Teixeira, Leonardo Lima Gomes, André Carlos Busanelli de Aquino and Marcelo Sanches Pagliarussi

A new organizational approach to supply chain management pp. 167-174

Lino Guimarães Marujo

Does Information Technology Provide Competitive Advantage And Improve Performance? An Empirical Study Of Trading Companies In Brazil pp. 175-199

Ruth Clarke and Marcilio Machado

Does Credible Auditing Add Value? pp. 200-222

Ricardo D. Brito and Eduardo P. Peres

Risk Analysis of Offshore Oil Development Projects: A Case Study pp. 223-237

Bruno Nogueira Silva, Leonardo Lima Gomes and Rodrigo Loureiro Medeiros

Volume 3, issue 1, 2006

Estimating and Testing Two Consumption-Based Asset Pricing Models for Brazil: An Information-Theoretic Approach pp. 1-14

Eurilton Araújo

Deferral of currency variation losses as an earnings management tool pp. 15-31

Ariovaldo dos Santos and Edílson Paulo

Analysis According to the Hopkins Model of Companies’ Social Responsibility Actions as Shown in Financial Statements and Social Reports – The Case of the Power Distribution Companies of the Brazilian Neoenergia Group pp. 32-44

Marcelle Colares Oliveira, Bruno Cals de Oliveira, Wilton de Medeiros Daher and Maisa de Sousa Ribeiro

Accounting students attitudes and aspirations profiles and their performance in a subject: An Exploratory Study pp. 45-56

Fábio Frezatti, Gilberto de Andrade Martins and Geraldo Alemandro Leite Filho

Reverse Logistics: Opportunity to Reduce Costs by Integrated Value Chain Management pp. 57-72

Cecilio Elias Daher, Edwin Pinto de la Sota Silva and Adelaida Pallavicini Fonseca

Forms of measurement of the income and the consequences in the calculation of the ROA pp. 73-85

Dione Olesczuk Soutes and Eliando Schvirck

Opportunities for Research and Publication in Accounting: A Preliminary Study on Academic Journals Published in English and Available at the CAPES’s Basis pp. 86-101

José Alonso Borba and Fernando Dal-Ri Murcia

The Role of the Subsidiaries of Multinational Corporations: A Case Study in the Brazilian Soft Drink Industry pp. 102-115

Pedro Americo Herbst and Luiz Alberto Nascimento Campos Filho

Strategic Information Management Profiles in Brazilian Companies pp. 116-134

Milton dos Santos

Volume 2, issue 2, 2005

China’s Regional Per-Capita Output Disparities In International Perspective pp. 87-107

Ronald A. Edwards

Analysis of price behavior patterns for revenue projections: statistical tests of a copper price time series pp. 108-123

Marcia Athayde Matias, Cesar Augusto Tiburcio Silva and Leonardo Vieira

Speaking of Theories and Models in the Accounting Sciences pp. 124-137

Gilberto de Andrade Martins

Globalization According to German and Brazilian Students: A Comparative Study pp. 138-154

Diogo Fajardo Nunes Hildebrand and Guilherme Mirage Umeda

Managing Brazil’s Public Debt under the Original-Sin Hypothesis pp. 155-171

Orlando Assunção Fernandes and Frederico Araújo Turolla

Business Cycles in South America and East Asia: An Introduction pp. 172-186

Alexandre Cunha, Jorge Reis Sandes and Luis Gustavo Cubas Vivanco

Volume 2, issue 1, 2005

Cost of Equity Capital and Disclosure Level in Brazilian Companies pp. 1-12

Roberta Alencar

Accounting and Its Environment in Brazil pp. 13-32

Jorge Katsumi Niyama and Cesar Augusto Tiburcio Silva

The Relevance of Accounting Information in the Process of Valuation of Companies in the New and Old Economy – An Analysis of Asset Investments and their Effects on the Value Relevance of Earnings and Book Value pp. 33-52

Amaury José Rezende

Essay on the Theory of Disclosure pp. 52-68

Bruno Meirelles Salotti and Marina Mitiyo Yamamoto

The Focus is the Sampling Theory in the Fields of Traditional Accounting Audit and Digital Audit: testing the NewcombBenford Law for the first digit of in public accounts pp. 69-86

Josenildo dos Santos, Josedilton Alves Diniz and Luiz João Corrar

Volume 1, issue 2, 2004

Accounting Disclosure: Publication ofSocial/Environmental and Financial Aspects inAccounting Statements pp. 74-88

Flavia Zoboli Dalmacio and Francislene F. M. de Paulo

Disclosure of Liabilities in Brazil in Light ofInternational Accounting Standards pp. 89-102

Ivone Gonçalvez Luiz, Alvaro Augusto Ricardino Filho and Luciene Santana

Bonus pack promotions:Perceptions of Controllers and CommercialManagers pp. 103-117

Reinaldo Guerreiro, Beng Soo Ong and Ariovaldo dos Santos

Beyond Budgeting: any chance for managementimprovement? pp. 118-135

Fábio Frezatti

Ohlson Model Testability:Empirical Tests Findings pp. 136-150

César Medeiros Cupertino and Paulo Roberto Lustosa

Volume 1, issue 1, 2004

The Ohlson Model of Evaluation of Companies: Tutorial for Use pp. 1-16

César Medeiros Cupertino and Paulo Roberto Barbosa Lustosa

Using the Value Added Statement to Measure the Return on Capital Used to Finance Assets of Brazilian Electricity Distributors pp. 17-30

Maisa de Souza Ribeiro and Ariovaldo dos Santos

The Agency Theory Applied to the Investment Funds pp. 31-44

Flavia Zoboli Dalmacio and Valcemiro Nossa

From Consumer Behavior to Donor Behavior: Adapting Marketing Concepts pp. 45-62

Fabio Moraes da Costa, Patricia Regina Caldeira Daré and Andres Rodriguez Veloso

Measuring Cost Efficiency in the Brazilian Electricity Distribution Sector pp. 63-73

Wagner Montoro Júnior and Arilton Teixeira