equity research
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Quarterly Earnings, Operating Cash Flow, and Accruals in Future Performance Assessment.
... last section offers concluding remarks and suggestions for future research ... LITERATURE OF INTEREST AND HYPOTHESIS DEVELOPMENT ... Persistence of ... more sustainable stream that will make it a more useful input into equity valuations models (Dechow et al., 2010). In this regard, Call et al ...
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Companies surprise with better-than-expected earnings
... estimates still are surpassed, but by much less," says the head of equity research for Latin America at BTG Pactual, Carlos Sequeira. The bank says ...
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Os analistas sell-side fazem boas previsões de preços-alvo no Brasil?
Analisamos o desempenho do consenso de previsões de preços-alvo e recomendações de analistas sell-side no Brasil a partir de três medidas - viés, informatividade e acurácia. A amostra compreendeu 195 ações listadas na BM&FBovespa, 75 corretoras e 569 analistas. Aplicamos MQO com dados em painel para um total de 8477 observações e encontramos: i. consistência mais baixa das previsões de analistas...
... B., and Au, A. S. (2005). Information content of equity analyst reports. Journal of Financial Economics, 75(2):245-282 ... earnings announcements and other financial reports: Theory, research design, empirical evidence, and directions for future research ... -
Digital Ruble. Assessing the Criminological Risks of the Proposed Model
[Purpose] The article deals with the prospects of introducing the digital ruble within the territory of the Russian Federation. [Methodology/Approach/Design] The methodological basis of this study is a set of methods of scientific knowledge, among which the main place is taken by the methods of historicism, consistency, analysis and comparative law. Having conducted a detailed review of global...
... She is a participant of international research conferences and forums, constantly reports her scientific developments and ... GOLDMAN SACHS (2020) Equity Research. Reinventing the Yuan for the ... Digital Age. 2020 ... -
Analysing the effectiveness of the provisions at European level for guaranteeing equal pay amongst genders
Este artigo tem como objetivo compreender e avaliar brevemente as principais disposições europeias para com a igualdade de remuneração entre os sexos. Segundo as estatísticas europeias compiladas em 2012, o diferencial médio de remuneração entre os sexos foi de 16% (a favor dos homens). De acordo com este dado, este artigo analisa criticamente a eficácia das disposições em nível europeu para...
... This research was carried out through a literature review. This is important to ... Although there is significant consensus about the gender pay equity principle in the EU countries, this essay, through many pieces of ... -
Sports Mega-Event Sponsorship: The Impact of FIFA Reputation and World Cup Image on Sponsor Brand Equity.
... Sports mega-events have become a research topic in different fields of study in recent years with some authors approaching issues such as mega-events' social, cultural, and economic impact at ...
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A relevância do dividendo adicional proposto
Com base na Teoria da Sinalização dos Dividendos, estes são vistos como sinalizadores de informação ao mercado. Contudo, após adoção das IFRS, muitas empresas passaram a fazer uso do Dividendo Adicional Proposto (DAP), que, até à deliberação dos sócios, não se caracteriza como uma obrigação. Nesse contexto, o objetivo do estudo foi analisar a relevância da divulgação do DAP para o mercado de...
... relataram que essas empresas têm maiores níveis de Return on Equity ( ROE ), liquidez, tamanho, estabilidade na política de dividendos, ... Journal of Accounting Research , v. 7, n. 2, p. 159-177, 1968 ... BARTH, M. E.; BEAVER, W. H.; ... -
As interests fall, analysts expect further gains at B3
... % chance for this scenario.Aline Cardoso, head of Santander Brasils equity research and strategy area, said the market expects the Fed to start ...
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Market Conditions and the Exit Rate of Private Equity Investments in an Emerging Economy.
... P. (2003). The cash flow, return and risk characteristics of private equity [NBER Working Papers no 9454]. National Bureau of Economic Research, Cambridge, MA, USA ... Mariz, F. A. R., & Savoia, J. R. F. (2005). Private equity in Brazil: A comparative perspective. The Journal of Private ...
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'That's my job' Exploring the effect of brand empowerment towards employee brand equity: The mediating role of employee critical psychological states.
... On the other hand, there are limited research efforts on employees' critical psychological states or their mental processes, i.e. employee brand understanding (Piehler, King, Burmann, & Xiong, ...
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"That's my job" Exploring the effect of brand empowerment towards employee brand equity: The mediating role of employee critical psychological states.
... On the other hand, there are limited research efforts on employees' critical psychological states or their mental processes, i.e. employee brand understanding (Piehler, King, Burmann, & Xiong, ...
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Musk diz que compra do Twitter está 'temporariamente suspensa'; ações caem quase 20%
... Para Neil Campling, do Mirabaud Equity Research, o Conselho de Administração do Twitter é responsável pela ...
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Determinants of the capital structure of small and medium sized Brazilian enterprises.
... This research contributes to the capital structure literature in the following ways ... internally generated resources over outside capital, either debt or equity. Additionally, we find that after controlling for profitability and other ...
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Qual a influência da gestão familiar no custo de financiamento da dívida? Análise em companhias com estrutura de propriedade familiar
O estudo verificou a influência da gestão familiar no custo de financiamento da dívida de companhias com estrutura de propriedade familiar. Realizou-se pesquisa descritiva, quantitativa e documental, com consulta aos Formulários de Referência, banco de dados Economática e site da B3, utilizando-se de dados de 2012 a 2016. As companhias foram classificadas como familiares quando o último acionista
... A descriptive, quantitative and documentary research was carried out, with reference to the Reference Forms, Economática ... DURAND, David. Costs of debt and equity funds for business: trends and problems of measurement. In: Conference on ... -
Are brand extensions of healthy products an adequate strategy when there is a high association between the brand and unhealthy products?/A extensao da marca para produtos saudaveis e uma estrategia adequada quando existe uma alta associacao da marca com produtos nao saudaveis?/?Es la extension de marca para productos saludables una estrategia adecuada cuando hay una alta asociacion de la marca con productos no saludables?
... Although research regarding brand extension has been continuously carried out since the ... and unique, reinforcing the brand image, contributing to the brand equity, and increasing purchases of products of the same brand (Buil et al., ...
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Analysis of Risk and Mispricing Hypotheses of Accruals: Evidence from Brazil.
... To achieve the proposed objective of this research, the portfolio formation methodology and multifactor asset pricing models ... and economically significant role in determining a company's equity capital cost ... Core et al. (2008) questioned Francis et al.'s results ...
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Relacoes Triadicas de Atribuicao entre Usuario Final, Especificador e Vendedor: Evidencias de Varejistas de Materiais de Construcao.
... Journal of Business Research, 79, 219-227. http://dx.doi.org/10.1016/). jbusres.2017.05.004 ... or deny: The effectiveness of crisis response strategies on brand equity of the focal brand in co-branding. Journal of Business Research, 149, ...
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Does private equity generate shareholder value? A comparative analysis of the return after the IPO/Private equity gera valor ao acionista? Uma analise comparativa de retorno e risco apos o IPO.
... Engel, Dirk. 2002. The Impact of Venture Capital on Firm Growth: An Empirical Investigation. Centre for European Economic Research. Discussion Paper n.02-02, Mannhein, Doi: http://dx.doi.org/ 10.2139/ssrn.319322 ... Fama, Eugene F.; & French, Kenneth R. 1993. Common risk ...
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Companies pay more dividends driven by commodities
... the return to shareholders through dividends and interest on equity capital last year after uncertainties and more cautious movements in 2020 ... "Guilherme Tiglia, a partner and an equity analyst at Nord Research, also cites the pandemic, which affected commodities and changed the ...
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Análise dos efeitos dos instrumentos financeiros no conservadorismo contábil em bancos brasileiros
O Conservadorismo Condicional foi definido, historicamente, como um dos princípios da Contabilidade. Porém, o registro de Instrumentos Financeiros (IF) pelo Valor Justo não é considerado conservador. Objetivase neste trabalho investigar quais são os efeitos dos IF no conservadorismo das Informações Contábeis de bancos brasileiros, os quais são instituições com altos valores de IF. Foram coletadas
... Journal of Accounting Research , v. 46, p. 467-498, 2008. DOI: 10.1111/j.1475- 679X.2008.00287.x ... the Ability of the Book-to- market Ratio to Predict Book Return on Equity. Journal of Acco unting Research , v. 38, p. 127-148, 2000. DOI: ... -
Effects of Internationalization on Ownership Structure: Evidence from Latin American Firms
We analyze the direct and simultaneous effects of internationalization on the ownership structure of Latin American companies based on agency theory. Using a sample of 425 Latin American firms between 2007 and 2011, which corresponds to 1,776 observations, we use random effects and three-stage least squares panel data regression to test these effects. We find that the hypothesized positive effect
... Greater internationalization via the equity entry mode is associated with lower levels of ownership concentration ... that ownership structure affects internationalization, little research has examined how internationalization decisions affect ownership structure ... -
Productivity and efficiency in the Brazilian fund market: a comparative approach/Produtividade e eficiencia no mercado de fundos de investimento no Brasil: uma abordagem comparativa.
... Annals of Operations Research, 73, 13-14 ... Babalos, Vassilios; Caporale, Maria G.; & Philippas, laos. 2012. Efficiency evaluation of Greek equity funds. Research in International Business and Finance, 26, 317-333 ...
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Investigación contable, un estudio bibliométrico: identificación de publicaciones relevantes y examen de la estructura intelectuall
Este artigo examina a pesquisa contábil ao longo das últimas duas décadas, definida como estudos publicados em seis periódicos acadêmicos de contabilidade entre 1995 e 2014. Especificamente tem por objetivos: identificar os artigos relevantes (mais citados) e reconhecer grupos de conhecimento em contabilidade explorando a estrutura intelectual da disciplina. Como resultado da análise da citação sã
... Accounting research, a bibliometric study: relevant publicactions and intellectual structure ... BOTOSAN, Christine A. Disclosure level and the cost of equity capital. Accounting Review , v. 72, n. 3, p. 323–349, 1997 ... -
Decrease in the Value Relevance of Accounting Information in Electric Distributors after the Brazilian IFRS adoption.
... A sample of works from this line of research can be found in the studies by Ball and Brown (1968), Beaver, (1968), ... is a positive and significant association between stockholders' equity, earnings, and the share price. That is, the equity component of the ...
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The influence of social media and brand equity on business-to-business marketing.
... The present research aims to further investigate and understand the role of SM on B2B brand management strategies by linking the three dimensions: brand equity (BE), ...