Brazilian Securities Commission
Mostrando 1-12 de 20 artigos, teses e dissertações.
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1. Brazilian Portuguese version of financial risk-taking and tolerance scales: validity evidence within and between measures
Resumo Objetivos Construir e validar uma medida psicológica denominada Escala de Propensão ao Risco Financeiro (FRTakS), e também traduzir, adaptar e validar uma medida psicológica denominada Escala de Tolerância ao Risco Financeiro (FRTolS) em uma amostra brasileira. Evidências de validade interna foram avaliadas com base em análise fatorial explor
Trends Psychiatry Psychother.. Publicado em: 10/01/2020
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2. Board of directors and top management team : a study on CEO relative power and financial return
Best corporate governance practices published in the primers of Brazilian Securities and Exchange Commission and the Brazilian Corporate Governance Institute promote board independence as much as possible, as a way to increase the effectiveness of governance mechanism (Sanzovo, 2010). Therefore, this paper aims at understanding if what the managerial literat
Publicado em: 02/07/2012
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3. Conflito de interesses nas sociedades por ações
In this paper we addressed the theme of the conflict of interest within the Brazilian corporations. It was also covered, reflexively, the discipline of the particular benefit. To address the systemic study of the chosen theme, we started the studies analyzing its proximity with the line of research economic power and legal limitations, starting from he notio
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 21/09/2011
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4. Análise dos fatores determinantes da internacionalização e desempenho financeiro das empresas brasileiras de capital aberto: a contribuição da visão baseada em recursos (RBV)
Brazil has a significant number of enterprises in all business segments such as: car-industry, market share, consumer goods, electric-electronics, energy, construction, digital industry, mining, paper and cellulose, farming, chemistry, petrochemistry, fabric industry, transport and so on. As we know, all of these companies are inserted into the capital marke
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 14/06/2010
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5. Audit committee practices: evidences of Brazilian companies / Práticas do comitê de auditoria: evidências de empresas brasileiras
O objetivo principal da pesquisa foi investigar quais fatores motivaram empresas brasileiras de capital aberto a adotarem o Comitê de Auditoria como parte integrante de sua estrutura de Governança Corporativa. Como complemento, investigou-se a associação entre características das companhias, como Liquidez, Porte e Emissão de ADRs, e a adoção ou não
Publicado em: 2010
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6. Brazilian capital market and collective litigation. / Mercado de capitais brasileiro e tutela coletiva dos interesses
O presente trabalho tem por objetivo analisar em que medida os instrumentos para a tutela coletiva de interesses transindividuais previstos no ordenamento jurídico brasileiro, em especial a ação coletiva, podem contribuir para o fortalecimento do mercado de capitais. Apresenta-se inicialmente a evolução histórica do mercado de capitais brasileiro. É a
Publicado em: 2009
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7. A atuação dos comitês de auditoria e conselhos fiscais nas empresas brasileiras sujeitas à regulamentação da SEC - Securities and Exchange Commission dos Estados Unidos da América
More and more, Brazilian companies have offered their securities to the investment public at international stock exchanges, especially the New York Stock Exchange. However, financially attractive to issuers as compared to other fund-raising sources, a public offering abroad calls for compliance with other regulatory requirements. In the case of the US, the f
Publicado em: 2008
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8. Contrato derivativo não padronizado: a impropriedade de sua classificação como valor mobiliário
The purpose of this dissertation is to analyse and criticize the inclusion, through Law No. 10.303/2001 of derivatives contracts, specifically the non-standardized derivatives, or derivatives negotiated in OTC markets, in the list of instrumentos characterized as securities according to article 2 of Law No. 6,385/1976. Firstly, we should analyze derivatives
Publicado em: 2008
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9. The control in the brazilian corporations with pulverized capital / O controle nas companhias abertas brasileiras de capital pulverizado
This paper focuses on the capital pulverization phenomenon in Brazilian corporations and the effects arising therefrom in terms of control power organization in the light of Law No. 6404, enacted on December 15, 1976 (LSA Corporation Law), its possible consequences, and proposes feasible solutions for conflicts that may surface in this new scenario. For this
Publicado em: 2008
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10. The evolution of the accounting practices in Brazil in the last thirty years: from Law nº 6.404/76 to Law nº 11.638/07 / Evolução das práticas contábeis no Brasil nos últimos 30 anos: da Lei 6.404/76 à Lei 11.638/07
The standardization of accounting in Brazil has its origin not only based on the Law nº 6.404/76, which defines the accounting rules for the Limited Liability Corporation Law, but also on the fiscal law according to the Income Tax Regulation; in addition it is ruled by the Instructions, Rules and other documents complying with the Securities Commission (CVM
Publicado em: 2008
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11. O poder de polícia e a atividade sancionatória nos mercados financeiro e de capitais
This dissertation aims at examining the exercise of the Police Power by the Public Administration, taking the discretionary competence as a reference, by confronting such Police Power with the legally posed limits and the qualification that is invested to it by the administrative doctrine. That is so because, even though the Public Administration is acknowle
Publicado em: 2008
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12. O direito de voto e o voto múltiplo nas sociedades anônimas
This study aims to understand not only how the multiple vote works and its mathematics, instituted by the article 141 of Brazilian Corporations Act (Lei das S.A.), but also the practicing of the right to vote. The Brazilian Corporations Act has implemented the multiple vote with the idea of multiplying the number of stocks by the number of members who will b
Publicado em: 2007