Non Financial Firms
Mostrando 1-12 de 23 artigos, teses e dissertações.
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1. The Effect of Global and National Value Chains on Environmental Innovation and Research and Development: An Analysis of Ibovespa Companies
Abstract Purpose To analyze the effect of national and global value chains on environmental innovation and research and development in the context of Brazilian companies listed on the Ibovespa. Theoretical framework Value chain and open innovation. Design/methodology/approach This is descriptive, documentary research that uses a quantitative approach, thr
Revista Brasileira de Gestão de Negócios. Publicado em: 2023
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2. Effects of ownership structure on the mergers and acquisitions decisions in Brazilian firms
Abstract Purpose The purpose of this study is to examine the effects of ownership structure on merger and acquisition (M&A) decisions of Brazilian listed companies. Design/methodology/approach This paper is an applied and explanatory research based on secondary data. The sample is comprises non-financial companies listed on the BM&FBovespa between 1998 and
RAUSP Manag. J.. Publicado em: 2020-06
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3. The impact of different types of innovation and governmental support in the performance of firms: the case of Central and Eastern Europe manufacturing SMEs
Resumo Este estudo investigou a importância de parcerias com o Governo para o desenvolvimento dos quatro tipos de inovação (produto, processo, organizacional e marketing) por empresas de dois grupos diferentes de países da Europa Central e Oriental, incluindo as ex-repúblicas soviéticas europeias (países membros da União Europeia - MUE, e países nã
Cad. EBAPE.BR. Publicado em: 20/01/2020
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4. Business cycles and earnings management strategies: a study in Brazilian public firms,
RESUMO Este estudo contribui para a literatura que trata da influência de fatores macroeconômicos sobre a qualidade das informações contábeis, pois analisa as estratégias de gerenciamento de resultados contábeis das firmas, identificando, especificamente, comportamentos discricionários distintos entre os ciclos econômicos: 1) níveis diferentes de g
Rev. contab. finanç.. Publicado em: 10/01/2019
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5. Analysis of Risk and Mispricing Hypotheses of Accruals: Evidence from Brazil
Resumo Objetivo Analisar como a precificação dos accruals se configura no mercado brasileiro, isto é, se representa um mispricing de mercado ou fator de risco precificável. Metodologia: Utilizou-se de uma amostra de empresas não financeiras listadas na B3. Para o alcance do objetivo, fez-se uso da metodologia de carteiras, modelos de precificação de
Rev. bras. gest. neg.. Publicado em: 2019-01
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6. Anomalies and Investor Sentiment: Empirical Evidences in the Brazilian Market
Abstract 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 Jul
BAR, Braz. Adm. Rev.. Publicado em: 28/09/2017
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7. Are Country and Size Risks Priced in the Brazilian Stock Market?
Abstract When estimating a firm's cost of equity for valuation and other purposes in emerging markets without (or with only partial) capital market integration, many practitioners include a premium for country risk. In principle, the inclusion of such a risk factor would be justified if the particular country of interest was not sufficiently integrated into
BAR, Braz. Adm. Rev.. Publicado em: 20/04/2017
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8. Informes no financieros, desempeño anticorrupción y reputación corporativa
ABSTRACT Objective: This paper analyzes whether the anti-corruption reporting practices of the companies are a reflection of adequate anti-corruption systems put in place by companies, or whether the disclosure is merely a tool for companies to improve their reputation and thus maintain their legitimacy. Design/methodology/approach: We apply the PLS meth
Rev. bras. gest. neg.. Publicado em: 2015-12
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9. Gestão de riscos integrada e melhoria de desempenho: um estudo com empresas brasileiras não financeiras / Gestão de riscos integrada e melhoria de desempenho: um estudo com empresas brasileiras não financeiras
Esta pesquisa procurou evidenciar a relação existente entre a gestão de riscos corporativos e a melhoria de desempenho. Para isso foi utilizado como instrumento de coleta de dados um questionário repassado aos gestores de empresas não financeiras listadas entre as 500 Maiores e Melhores do Brasil. Os dados desta investigação foram analisados com base
Publicado em: 2011
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10. A utilização de derivativos aliada às melhores práticas de governança corporativa adiciona valor para os acionistas? / Does the use of derivatives and Corporate Governance add value to companies?
If on one hand the use of derivatives may bring advantages to firms, like smoothing cash flows, tax shields, access to more favorable lines of credit and decreasing the possibility of underinvestment, on the other hand, the improper use of these contracts may bring serious risks to them. As an example, in 2008, in order to lower the costs of capital, many fi
Publicado em: 2009
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11. Determinantes da Estrutura de Capital de Companhias Abertas Brasileiras Não-Financeiras: Um Estudo Empírico com Dados em Painel
When a company desires to invest in a project, it must obtain resources needed to make the investment. The alternatives are using firms internal resources or obtain external resources through contracts of debt and issuance of shares. Decisions involving the composition of internal resources, debt and shares in the total resources used to finance the activiti
Publicado em: 2009
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12. Corporate interest rate risk management with derivatives in Australia: empirical results
Financial and insurance theories explain that large widely-held corporations manage corporate risks if doing so is costective to reduce frictional costs such as taxes, agency costs and financial distress costs. A large number of previous empirical studies, most in the U.S., have tested the hypotheses underlying corporate risk management with financial deriva
Revista Contabilidade & Finanças. Publicado em: 2008-04