Debt Value
Mostrando 1-12 de 35 artigos, teses e dissertações.
-
1. Reforming theory of planned behavior to measure money management intention: a validation study among student debtors
Abstract Purpose This study aims to validate the money management intention screening questionnaire under the framework of theory of planned behavior, which includes attitude, subjective norms, perceived behavioral control and intention. Design/methodology/approach A total of 919 undergraduate students with loans were randomly selected and grouped into fou
RAUSP Manag. J.. Publicado em: 2021-03
-
2. Environmental disclosure in corporate websites: a study in Brazil and USA companies
Abstract Purpose The internet allows much corporate information to be instantly accessed from anywhere, at any time. To better inform the more diverse stakeholders, companies have used their websites as another tool for disclosure. The purpose of this paper is to contribute to the area of environmental accounting, as it investigates whether the companies lo
RAUSP Manag. J.. Publicado em: 2020-09
-
3. Leverage and investment opportunities: the effect on high growth firms
RESUMO O objetivo deste trabalho é investigar se o alto crescimento da firma resultará em redução do nível de dívida. Espera-se que isso aconteça para firmas que sofrem choque idiossincrático positivo nas suas oportunidades de crescimento, o que afetará seu fluxo de caixa e sua lucratividade. Embora a relação entre oportunidades de crescimento (e.
Rev. contab. finanç.. Publicado em: 09/12/2019
-
4. Estimating credit and profit scoring of a Brazilian credit union with logistic regression and machine-learning techniques
Abstract Purpose Although credit unions are nonprofit organizations, their objectives depend on the efficient management of their resources and credit risk aligned with the principles of the cooperative doctrine. This paper aims to propose the combined use of credit scoring and profit scoring to increase the effectiveness of the loan-granting process in cre
RAUSP Manag. J.. Publicado em: 25/11/2019
-
5. The effects of financial leverage and debt maturity on the investments of Brazilian electric sector companies
Resumo Objetivo: Este trabalho teve como objetivo averiguar como as empresas do setor de energia elétrica realizam a escolha do nível de alavancagem financeira e maturidade das dívidas, com o intuito de amenizar o problema de subinvestimento. Metodologia: Foi aplicada a técnica de regressão linear múltipla em um modelo de painel dinâmico para verifi
Rev. bras. gest. neg.. Publicado em: 23/09/2019
-
6. Big bath e imparidades do goodwill
Resumo Objetivo – Analisar em que medida o reconhecimento de imparidades em goodwill está associado a períodos com resultados negativos, antes dessas perdas (práticas de big bath) e determinar se o endividamento e o mercado de capitais restringem o reconhecimento dessas perdas em práticas big bath. Metodologia – Estudo empírico quantitativo com ba
Rev. bras. gest. neg.. Publicado em: 26/08/2019
-
7. IS THE CAPITAL STRUCTURE STABLE IN BRAZIL?
RESUMO Objetivo: O objetivo do presente artigo consiste em analisar se a estrutura de capital das empresas listadas publicamente permaneceu estável nos últimos 20 anos. Originalidade/valor: O artigo tem como foco o mercado de capital brasileiro, no qual existe uma lacuna na literatura acerca de estudos relacionados à alavancagem e sua incipiência, em q
RAM, Rev. Adm. Mackenzie. Publicado em: 12/08/2019
-
8. Determinants of the capital structure of small and medium sized Brazilian enterprises
This research investigates the determinants of the capital structure of small and medium enterprises (SMEs) using a unique database that includes over 19,000 Brazilian firms and spans 13 years of data. The econometric analysis employs the System Generalized Method of Moments estimator (GMM-Sys) and two strong results emerge: (a) profitability is negatively r
BAR, Braz. Adm. Rev.. Publicado em: 2013-09
-
9. O bancário educador: contribuições de uma proposta interdisciplinar para a educação financeira sustentável
Can a bank employee become an educator? Based on the theory of interdisciplinarity, this research aims to demonstrate that the answer to that question is yes. Brazilian society is experiencing a period of strong credit exposure, although it has not matured culturally to deal with the currency s stability. The natural convergence between credit growth and the
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 05/09/2012
-
10. EDF and the Brazilian Power Sector
Electricité de France (EDF) is a leading player in the European energy market by being both the first electricity producer in Europe and the world’s leading nuclear plant operator. EDF is also the first electricity producer and supplier in France. However, Europe, EDF’s core market, is currently underperforming: the European sovereign debt crisis is low
Publicado em: 09/05/2012
-
11. The world financial crisis and the international financing of Brazilian companies
The world financial crisis initiated in 2008 may have affected the international financing mix of firms in Brazil and their determinants, given its aftereffects. Financial crisis are recurrent events with varying degrees of severity. Many public Brazilian firms use international financing in their capital structure mix and it is relevant to understand their
BAR, Braz. Adm. Rev.. Publicado em: 25/09/2012
-
12. Gestão do capital de giro: impacto sobre a rentabilidade da empresa e seus determinantes
Working capital management is a relevant subject for financial managers who invest a significant amount of time and effort seeking an ideal balance level of its components, in order to create value for the company (Lamberson, 1995; Appuhami, 2008; Martin e Morgan in Kim e Srinivasan, 1991). Companies are able to reduce financing costs and/or increase the ava
Publicado em: 2010