equity research
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Escolhas contábeis na demonstração dos fluxos de caixa em companhias listadas no novo mercado da B3
Este estudo investigou quais fatores podem estar relacionados às escolhas contábeis na DFC realizadas em 112 companhias abertas não financeiras listadas no Novo Mercado da B3 no período de 2010 a 2015. A principal contribuição deste estudo é fornecer um panorama sobre a forma como as empresas consideradas com alto nível de governança corporativa no Brasil estão evidenciando seus fluxos de caixa...
... ROE = ( Return on Equity ) Retorno sobre o Patrimônio Líquido, medido pelo Lucro Líquido ... FIELDS, T. D.; LYS, T. Z.; VINCENT, L. Empirical research on accounting choice. Journal of Accounting and Economics , v. 31, p ... -
O tom da divulgação importa? Uma análise dos efeitos do tom do disclosure de RSC no desempenho das firmas
... The results of this research dem onstrated that the prevalence of optimis tic CSR information, ... G. (2011). Voluntary nonfinancial disclosure and the cost of equity capit al: The initiation of corporate social responsibility ...
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Bibliography
... : Issues for Family and Child Mediators Confl ict Management Research Group, University of South Australia (2001) ... Baker, H ... The ... 7, 420-444 ... Pearson, J. The equity of mediated divorce settlements (1991) Mediation Quarterly 9, 179-197 ...
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Do intangible assets matter to financial analysts in the Brazilian stock market?
... To this end, we presented a research proposal that was verified by analyzing the frequency of keywords related ... We then excluded from the sample the companies with negative equity in any year of the analysis. After applying this filter, 597 remained ...
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Organizational commitment and job satisfaction: what are the potential relationships?
... In a chronological and evolutionary review of 30 years of research on the development of strategic human resources management, Lengnick-Hall, ... the stronger effects of perception of justice than of perception of equity in the levels of affective organizational commitment, arguing that the ...
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Organizational Culture and Performance-Based Compensation in Family Firms: Does Family Involvement in Management Matter?
... and Quinn's (2011) typology of organizational culture, this research aims to analyze how different types of organizational culture--clan, ... (2015). The effect of family ownership and control on equity-based compensation: Evidence from S&P SmallCap firms. Journal of Family ...
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Why Do Companies Engage in Sustainability? Propositions and a Framework of Motivations.
... Thus, the present article's central research question is how corporate sustainability motivations arise through time ... 's ability to compete in its market, generating more sales or brand equity 3 Process Reduction in the use and related Improvement costs of resources ...
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Uma análise exploratória do papel dos incentivos monetários no desempenho de carbono de empresas brasileiras
There is plenty of information about mechanisms that can motivate companies’ voluntary reduction of greenhouse gas (GHG) emissions. However, there needs to be more investigation of the effects that fixed and non-fixed monetary incentives could bring to executives (who make decisions on these issues). We analyzed 31 B3-listed companies that disclosed emissions inventories (GHGs) between 2012 and 20
... Previous research has shown that sustainability targets as carbon performance have ... equity) at t he e nd of the fiscal year in year t. Haque & Ntim (2020) ... -
When the future becomes the present of the environmental crisis. The jurisprudence of the brazilian Supreme Court and the future dimension of the right to the environment / Quando o futuro se torna o presente da crise ambiental. A jurisprudência...
The environmental crisis stems from a human development process. The risk that is assumed is the commitment of the future generations. However, the guarantee of the quality of the future generations is shown as a time-present problem. Another aspect of this coexistence between present and future is the formation of the subject of the right to the environment and its analysis by the jurisprudence...
... 1 PostDoctoral Researcher at New School for Social Research – NY (Scholarchip funded by CAPES-Brazil), PhD in Law (UFPE -Brazil), ... temporally, who is partly “unborn”, presents intergenerational equity. That is, the sustainable use of resources to allow future access by the ... -
Expected Return, Firm Fundamentals, and Aggregate Systemic Risk: An Analysis for the Brazilian Market using an Accounting-Based Valuation Model.
... for "VIX BRASIL," IVol-BR, which was considered in this research and had daily data available from August 2011. Other risk factors employed ... of evaluating asset prices using accounting information (net equity and abnormal earnings) and a vector of other relevant information, where ...
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O efeito do tamanho na relação entre estrutura de controle e disclosure voluntário de companhias brasileiras
O estudo objetiva analisar a influência do tamanho na relação entre estrutura de controle e disclosure voluntário das companhias listas na B3. Para atingir este fim, foi criada uma variável dependente, “nível de disclosure voluntário”, que corresponde a 38 indicadores de informações coletados manualmente dos demonstrativos e sites das empresas. Após, estimou-se um modelo de regressão com dados em
... develop eicient disclosure policies tend to have a lower cost of equity (Botosan, 1997), cost of debt (Sengupta, 1998) and usually have more ... stock exchange (B3), we develop a descriptive and quantitative research, based on secondary data. he sample corresponds to all companies listed in ... -
A consolidação substancial
... (Ed.). Restructuring & insolvency 2021 ... London: Law Business Research, 2020. p. 319 ... 50. Cf. XIAOLIN, Li. Substantive consolidation of ... : “The judicial power shall extend to all cases, in law and equity, arising under this Constitution, the laws of the United States, and ...
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Social Networks, Social Capital and Performance: a study with brazilian Dairy cooperatives
The objective of this research is to assess the influence of social networks on the organizational capabilities of the cooperatives operating in the Brazilian dairy segment. The subject of this study arises from the relationship of inter-organizational social networks in managerial capabilities of Brazilian cooperatives operating in the dairy segment. We utilized a structured questionnaire to...
... Abstract ... The objective of this research is to assess the influence of social networks on the organizational ... The authors classified the resources into four types: financial (equity, loans and profits), physical (equipment and fixed assets); human ... -
Short-selling, the supply side: Are lenders price makers?
... Lastly, Brazil's regulatory structure contributes to this research question. In Brazil, all lending deals must be registered in the B3 ... , Brazil's market has the same standard empirical facts as the equity lending market documented in the US and Europe (Chague et al., 2019) ...
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Profiling the buzz agent: product referral and the study of social community and brand attachment.
... The extant research devoted attention to these characteristics in isolation. We combine them ... Bughin, Doogan and Vetvik (2010) proposed using word-of-mouth equity as an index of a brand's power to generate messages that influence ...
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EDITAL Nº 34/2024
... et al. Accounting and Auditing Research: Tools and Strategies. 8th edition. New Jersey: John Wiley & Sons, 2014; ... DUSHNITSKY, G ... A review and road map of entrepreneurial equity financing research: Venture capital, corporate venture capital, angel ...
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Companies take steps to put women in top jobs
A new research by KPMG shows that 96% of the Brazilian female executives consider that ... that are being replicated and that hinder the advancement of gender equity," says Ms. Buosi. And this is not a one-off action. "It is a super complex ...
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Direito e emoção: proposta de taxonomia de um campo emergente
Estudiosos de diversas áreas começaram a estudar a interseção da emoção com o Direito. A noção de que a razão e a emoção são claramente separáveis - e a de que a lei privilegia e admite apenas a primeira - está profundamente enraizada. A corrente do Direito e Emoção, por sua vez, parte do pressuposto de que a relevância da emoção para o Direito é significativa e merecedora (e passível) de um...
... Directions for future research are discussed and cross-disciplinary collaboration encouraged ... Oxford: Oxford University Press ... Nussbaum, M. C. (1993). Equity and mercy. Philosophy and Public Affairs, 22, 83 ... Nussbaum, M. C ... -
Analysis of the effects of conservatism in accounting information after the 2011 change in the basic conceptual pronouncement.
... , possible effects on asset and liability items, mainly in equity from the impact on profits. This argument, which is the basis for this ... Lima, Freitas and Lima (2011) carried out an empirical-analytical research, with data collected in Economatica[R], with the non-financial companies ...
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The Role of Home Country Political Resources for Brazilian Multinational Companies
This paper aims to analyze the interactions between home country governments and Developing Country Multinational Companies (DMNCs). Drawing on evidence from the Brazilian political environment and Brazilian multinationals we investigate the mechanisms governments use to influence the internationalization process of domestic companies and firms’ political strategic responses to shape the...
... The research seeks to contribute to a growing body of studies oriented towards ... (2011) ... World investment report 2011. Non-equity modes of international production and development ... Retrieved from ... -
Lean development evaluation in small Brazilian company.
1. Introduction ... According to a commissioned research by Sebrae titled "Micro and Small Companies Contribuition in Brazilian ... partners, with complementary experiences in large organizations, equity and limited capital. Later, a third partner joined in, with additional ...
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Determinants of Structure of Corporate Governance Disclosure in Portugal/Determinantes da divulgacao de informacao sobre a estrutura de governanca das empresas portuguesas/Determinantes de la divulgacion de la estructura de gobernanza corporativa en Portugal.
... protection; (b) the reduced amount of theoretical and empirical research in Portugal about the governance of companies ... To answer the question ... into the official securities market and PSI-20 index, return on equity (ROE) as well as year dummies for controlling time (YEAR2:2006; YEAR3: ...
- Acórdão Nº 0012407-61.2021.8.27.2722 do Tribunal de Justiça do Estado do Tocantins, 21-09-2022
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Anomalies and Investor Sentiment: Empirical Evidences in the Brazilian Market.
... Since then, this index has been widely used in empirical research as an aggregate measure for investor sentiment in the US market. In this ... Xie, 2004); high accruals and following returns (Sloan, 1996), and; equity issuance and return rate (Daniel & Titman, 2006; Pontiff & Woodgate, ...
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Anomalies and Investor Sentiment: Empirical Evidences in the Brazilian Market
This study examined the relationship between investor sentiment and value anomalies in Brazil. In addition, it analyzed if pricing deviations caused by investors with optimistic views are different from those caused by pessimistic investors. The sample included all non-financial firms listed on the B3 (Brasil, Bolsa, Balcão) stock exchange from July 1999 to June 2014. We used the Principal...
... Since then, this index has been widely used in empirical research as an aggregate measure for investor sentiment in the US market. In this ... Xie, 2004); high accruals and following returns (Sloan, 1996), and; equity issuance and return rate (Daniel & Titman, 2006; Pontiff & Woodgate, ...