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  Subjects -> BUSINESS AND ECONOMICS (Total: 3153 journals)
    - ACCOUNTING (94 journals)
    - BANKING AND FINANCE (269 journals)
    - BUSINESS AND ECONOMICS (1162 journals)
    - CONSUMER EDUCATION AND PROTECTION (24 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (169 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (185 journals)
    - FASHION AND CONSUMER TRENDS (13 journals)
    - HUMAN RESOURCES (95 journals)
    - INSURANCE (24 journals)
    - INTERNATIONAL COMMERCE (127 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (85 journals)
    - INVESTMENTS (27 journals)
    - LABOR AND INDUSTRIAL RELATIONS (44 journals)
    - MACROECONOMICS (15 journals)
    - MANAGEMENT (529 journals)
    - MARKETING AND PURCHASING (89 journals)
    - MICROECONOMICS (24 journals)
    - PRODUCTION OF GOODS AND SERVICES (137 journals)
    - PUBLIC FINANCE, TAXATION (35 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

BUSINESS AND ECONOMICS (1162 journals)                  1 2 3 4 5 6 | Last

Showing 1 - 200 of 1566 Journals sorted alphabetically
4OR: A Quarterly Journal of Operations Research     Hybrid Journal   (Followers: 10)
Abacus     Hybrid Journal   (Followers: 12)
Accounting Forum     Hybrid Journal   (Followers: 25)
Acta Amazonica     Open Access   (Followers: 5)
Acta Commercii     Open Access   (Followers: 4)
Acta Oeconomica     Full-text available via subscription   (Followers: 2)
Acta Scientiarum. Human and Social Sciences     Open Access   (Followers: 6)
Acta Universitatis Danubius. Œconomica     Open Access   (Followers: 3)
Acta Universitatis Nicolai Copernici Zarządzanie     Open Access   (Followers: 4)
AD-minister     Open Access   (Followers: 3)
ADR Bulletin     Open Access   (Followers: 7)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 23)
Advances in Economics and Business     Open Access   (Followers: 11)
AfricaGrowth Agenda     Full-text available via subscription   (Followers: 1)
African Affairs     Hybrid Journal   (Followers: 59)
African Development Review     Hybrid Journal   (Followers: 33)
African Journal of Business and Economic Research     Full-text available via subscription   (Followers: 2)
African Journal of Business Ethics     Open Access   (Followers: 6)
African Review of Economics and Finance     Open Access   (Followers: 3)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 7)
Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi     Open Access   (Followers: 3)
Agronomy     Open Access   (Followers: 11)
Akademika : Journal of Southeast Asia Social Sciences and Humanities     Open Access   (Followers: 5)
Alphanumeric Journal : The Journal of Operations Research, Statistics, Econometrics and Management Information Systems     Open Access   (Followers: 5)
American Economic Journal : Applied Economics     Full-text available via subscription   (Followers: 165)
American Journal of Business     Hybrid Journal   (Followers: 16)
American Journal of Business and Management     Open Access   (Followers: 53)
American Journal of Business Education     Open Access   (Followers: 10)
American Journal of Economics and Business Administration     Open Access   (Followers: 26)
American Journal of Economics and Sociology     Hybrid Journal   (Followers: 29)
American Journal of Evaluation     Hybrid Journal   (Followers: 13)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 20)
American Journal of Health Economics     Full-text available via subscription   (Followers: 13)
American Journal of Industrial and Business Management     Open Access   (Followers: 23)
American Journal of Medical Quality     Hybrid Journal   (Followers: 7)
American Law and Economics Review     Hybrid Journal   (Followers: 27)
ANALES de la Universidad Central del Ecuador     Open Access   (Followers: 2)
Annales de l'Institut Henri Poincare (C) Non Linear Analysis     Full-text available via subscription   (Followers: 1)
Annals in Social Responsibility     Full-text available via subscription  
Annals of Finance     Hybrid Journal   (Followers: 28)
Annals of Operations Research     Hybrid Journal   (Followers: 10)
Annual Review of Economics     Full-text available via subscription   (Followers: 31)
Applied Developmental Science     Hybrid Journal   (Followers: 3)
Applied Economics     Hybrid Journal   (Followers: 47)
Applied Economics Letters     Hybrid Journal   (Followers: 30)
Applied Economics Quarterly     Full-text available via subscription   (Followers: 10)
Applied Financial Economics     Hybrid Journal   (Followers: 23)
Applied Mathematical Finance     Hybrid Journal   (Followers: 7)
Applied Stochastic Models in Business and Industry     Hybrid Journal   (Followers: 5)
Arab Economic and Business Journal     Open Access   (Followers: 3)
Archives of Business Research     Open Access   (Followers: 6)
Arena Journal     Full-text available via subscription   (Followers: 1)
Argomenti. Rivista di economia, cultura e ricerca sociale     Open Access   (Followers: 2)
ASEAN Economic Bulletin     Full-text available via subscription   (Followers: 5)
Asia Pacific Business Review     Hybrid Journal   (Followers: 6)
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 321)
Asia Pacific Viewpoint     Hybrid Journal   (Followers: 1)
Asia-Pacific Journal of Business Administration     Hybrid Journal   (Followers: 3)
Asia-Pacific Journal of Operational Research     Hybrid Journal   (Followers: 3)
Asia-Pacific Management and Business Application     Open Access  
Asian Business Review     Open Access   (Followers: 2)
Asian Case Research Journal     Hybrid Journal   (Followers: 1)
Asian Development Review     Open Access   (Followers: 14)
Asian Economic Journal     Hybrid Journal   (Followers: 8)
Asian Economic Papers     Hybrid Journal   (Followers: 7)
Asian Economic Policy Review     Hybrid Journal   (Followers: 4)
Asian Journal of Accounting and Governance     Open Access   (Followers: 3)
Asian Journal of Business Ethics     Hybrid Journal   (Followers: 7)
Asian Journal of Social Sciences and Management Studies     Open Access   (Followers: 6)
Asian Journal of Sustainability and Social Responsibility     Open Access   (Followers: 1)
Asian Journal of Technology Innovation     Hybrid Journal   (Followers: 8)
Asian-pacific Economic Literature     Hybrid Journal   (Followers: 5)
AStA Wirtschafts- und Sozialstatistisches Archiv     Hybrid Journal   (Followers: 5)
Atlantic Economic Journal     Hybrid Journal   (Followers: 10)
Australasian Journal of Regional Studies, The     Full-text available via subscription   (Followers: 1)
Australian Cottongrower, The     Full-text available via subscription   (Followers: 1)
Australian Economic Papers     Hybrid Journal   (Followers: 31)
Australian Economic Review     Hybrid Journal   (Followers: 6)
Australian Journal of Maritime and Ocean Affairs     Hybrid Journal   (Followers: 10)
Balkan Region Conference on Engineering and Business Education     Open Access   (Followers: 1)
Baltic Journal of Real Estate Economics and Construction Management     Open Access   (Followers: 1)
Banks in Insurance Report     Hybrid Journal   (Followers: 1)
BBR - Brazilian Business Review     Open Access   (Followers: 4)
Benchmarking : An International Journal     Hybrid Journal   (Followers: 10)
Benefit : Jurnal Manajemen dan Bisnis     Open Access  
BER : Consumer Confidence Survey     Full-text available via subscription   (Followers: 4)
BER : Economic Prospects : An Executive Summary     Full-text available via subscription  
BER : Economic Prospects : Full Survey     Full-text available via subscription   (Followers: 2)
BER : Intermediate Goods Industries Survey     Full-text available via subscription   (Followers: 1)
BER : Manufacturing Survey : Full Survey     Full-text available via subscription   (Followers: 2)
BER : Motor Trade Survey     Full-text available via subscription   (Followers: 1)
BER : Retail Sector Survey     Full-text available via subscription   (Followers: 2)
BER : Retail Survey : Full Survey     Full-text available via subscription   (Followers: 2)
BER : Survey of Business Conditions in Building and Construction : An Executive Summary     Full-text available via subscription   (Followers: 4)
BER : Survey of Business Conditions in Manufacturing : An Executive Summary     Full-text available via subscription   (Followers: 3)
BER : Survey of Business Conditions in Retail : An Executive Summary     Full-text available via subscription   (Followers: 4)
BER : Trends : Full Survey     Full-text available via subscription   (Followers: 2)
BER : Wholesale Sector Survey     Full-text available via subscription   (Followers: 1)
Berkeley Business Law Journal     Free   (Followers: 10)
Bio-based and Applied Economics     Open Access   (Followers: 1)
Biodegradation     Hybrid Journal   (Followers: 1)
Biology Direct     Open Access   (Followers: 7)
Black Enterprise     Full-text available via subscription  
Board & Administrator for Administrators only     Hybrid Journal  
Border Crossing : Transnational Working Papers     Open Access   (Followers: 2)
Briefings in Real Estate Finance     Hybrid Journal   (Followers: 5)
British Journal of Industrial Relations     Hybrid Journal   (Followers: 35)
Brookings Papers on Economic Activity     Open Access   (Followers: 49)
Brookings Trade Forum     Full-text available via subscription   (Followers: 3)
BRQ Business Research Quarterly     Open Access   (Followers: 2)
Building Sustainable Legacies : The New Frontier Of Societal Value Co-Creation     Full-text available via subscription   (Followers: 1)
Bulletin of Economic Research     Hybrid Journal   (Followers: 17)
Bulletin of Geography. Socio-economic Series     Open Access   (Followers: 7)
Bulletin of Indonesian Economic Studies     Hybrid Journal   (Followers: 3)
Bulletin of the Dnipropetrovsk University. Series : Management of Innovations     Open Access   (Followers: 1)
Business & Entrepreneurship Journal     Open Access   (Followers: 18)
Business & Information Systems Engineering     Hybrid Journal   (Followers: 5)
Business & Society     Hybrid Journal   (Followers: 9)
Business : Theory and Practice / Verslas : Teorija ir Praktika     Open Access   (Followers: 1)
Business and Economic Research     Open Access   (Followers: 6)
Business and Management Horizons     Open Access   (Followers: 12)
Business and Management Research     Open Access   (Followers: 17)
Business and Management Studies     Open Access   (Followers: 9)
Business and Politics     Hybrid Journal   (Followers: 6)
Business and Professional Communication Quarterly     Hybrid Journal   (Followers: 7)
Business and Society Review     Hybrid Journal   (Followers: 5)
Business Economics     Hybrid Journal   (Followers: 6)
Business Ethics: A European Review     Hybrid Journal   (Followers: 16)
Business Horizons     Hybrid Journal   (Followers: 6)
Business Information Review     Hybrid Journal   (Followers: 14)
Business Management and Strategy     Open Access   (Followers: 43)
Business Research     Hybrid Journal   (Followers: 2)
Business Strategy and the Environment     Hybrid Journal   (Followers: 13)
Business Strategy Review     Hybrid Journal   (Followers: 7)
Business Strategy Series     Hybrid Journal   (Followers: 6)
Business Systems & Economics     Open Access   (Followers: 2)
Business Systems Research Journal     Open Access   (Followers: 5)
Business, Management and Education     Open Access   (Followers: 18)
Business, Peace and Sustainable Development     Full-text available via subscription   (Followers: 3)
Bustan     Hybrid Journal   (Followers: 1)
Cadernos EBAPE.BR     Open Access   (Followers: 1)
Cambridge Journal of Economics     Hybrid Journal   (Followers: 59)
Cambridge Journal of Regions, Economy and Society     Hybrid Journal   (Followers: 10)
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration     Hybrid Journal   (Followers: 1)
Canadian Journal of Economics/Revue Canadienne d`Economique     Hybrid Journal   (Followers: 28)
Canadian journal of nonprofit and social economy research     Open Access   (Followers: 2)
Capitalism and Society     Hybrid Journal   (Followers: 2)
Capitalism Nature Socialism     Hybrid Journal   (Followers: 15)
Case Studies in Business and Management     Open Access   (Followers: 9)
CBU International Conference Proceedings     Open Access   (Followers: 1)
Central European Business Review     Open Access   (Followers: 1)
Central European Journal of Operations Research     Hybrid Journal   (Followers: 5)
Central European Journal of Public Policy     Open Access   (Followers: 2)
CESifo Economic Studies     Hybrid Journal   (Followers: 17)
Chain Reaction     Full-text available via subscription  
Challenge     Full-text available via subscription   (Followers: 4)
China & World Economy     Hybrid Journal   (Followers: 15)
China : An International Journal     Full-text available via subscription   (Followers: 17)
China Economic Journal: The Official Journal of the China Center for Economic Research (CCER) at Peking University     Hybrid Journal   (Followers: 10)
China Economic Review     Hybrid Journal   (Followers: 8)
China Finance Review International     Hybrid Journal   (Followers: 5)
China Nonprofit Review     Hybrid Journal   (Followers: 3)
China perspectives     Open Access   (Followers: 11)
Chinese Economy     Full-text available via subscription  
Ciência & Saúde Coletiva     Open Access   (Followers: 2)
CLIO América     Open Access   (Followers: 1)
Cliometrica     Hybrid Journal   (Followers: 4)
COEPTUM     Open Access  
Community Development Journal     Hybrid Journal   (Followers: 24)
Compensation & Benefits Review     Hybrid Journal   (Followers: 7)
Competition & Change     Hybrid Journal   (Followers: 10)
Competitive Intelligence Review     Hybrid Journal   (Followers: 2)
Competitiveness Review : An International Business Journal incorporating Journal of Global Competitiveness     Hybrid Journal   (Followers: 6)
Computational Economics     Hybrid Journal   (Followers: 9)
Computational Mathematics and Modeling     Hybrid Journal   (Followers: 8)
Computer Law & Security Review     Hybrid Journal   (Followers: 16)
Computers & Operations Research     Hybrid Journal   (Followers: 12)
Construction Innovation: Information, Process, Management     Hybrid Journal   (Followers: 14)
Contemporary Wales     Full-text available via subscription   (Followers: 3)
Contextus - Revista Contemporânea de Economia e Gestão     Open Access   (Followers: 1)
Contributions to Political Economy     Hybrid Journal   (Followers: 5)
Corporate Communications An International Journal     Hybrid Journal   (Followers: 7)
Corporate Philanthropy Report     Hybrid Journal   (Followers: 2)
Corporate Reputation Review     Hybrid Journal   (Followers: 4)
Creative and Knowledge Society     Open Access   (Followers: 10)
Creative Industries Journal     Hybrid Journal   (Followers: 10)
CRIS - Bulletin of the Centre for Research and Interdisciplinary Study     Open Access   (Followers: 1)
Crossing the Border : International Journal of Interdisciplinary Studies     Open Access   (Followers: 4)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 2)
Cuadernos de Economía     Open Access   (Followers: 2)
Cuadernos de Economia - Latin American Journal of Economics     Open Access   (Followers: 2)
Cuadernos de Estudios Empresariales     Open Access   (Followers: 2)
Current Opinion in Creativity, Innovation and Entrepreneurship     Open Access   (Followers: 9)
De Economist     Hybrid Journal   (Followers: 12)
Decision Analysis     Full-text available via subscription   (Followers: 10)
Decision Sciences     Hybrid Journal   (Followers: 17)
Decision Support Systems     Hybrid Journal   (Followers: 16)
Defence and Peace Economics     Hybrid Journal   (Followers: 17)
der markt     Hybrid Journal   (Followers: 1)
Desenvolvimento em Questão     Open Access  

        1 2 3 4 5 6 | Last

Journal Cover Contextus - Revista Contemporânea de Economia e Gestão
  [1 followers]  Follow
    
  This is an Open Access Journal Open Access journal
   ISSN (Print) 1678-2089 - ISSN (Online) 2178-9258
   Published by Universidade Federal do Ceará Homepage  [22 journals]
  • Apresentação

    • Authors: Carlos Adriano S. Gomes Gordiano
      Abstract: -
      PubDate: 2017-10-09
      Issue No: Vol. 15 (2017)
       
  • CONTABILIDADE PARA USUÁRIOS EXTERNOS: UMA ANÁLISE DA PRODUÇÃO
           CIENTÍFICA BRASILEIRA À LUZ DO CONGRESSO ANPCONT DE 2007 A 2016

    • Authors: Henrique César Melo Ribeiro
      Abstract: O objetivo deste estudo foi investigar o perfil e o comportamento das publicações relacionadas a área temática contabilidade para usuários externos divulgada no congresso Anpcont de 2007 a 2016. Metodologicamente, a pesquisa utilizou as técnicas de análise bibliométrica e sociométrica. Os principais achados foram: Fernando Dal-Ri Murcia, Marcelo Alvaro da Silva Macedo e Roberto Carlos Klann foram os autores mais profícuos. As instituições mais produtivas foram: USP, Fucape, UFPB, FURB, UFC e UFRJ. Observou-se pouca densidade e ao mesmo tempo alta centralidade de grau e de intermediação nas redes de coautoria e das instituições. Os temas mais publicados foram: gerenciamento de resultados, normas internacionais de contabilidade, disclosure, governança corporativa, informação contábil, investimento, auditoria, disclosure voluntário, gestão pública e disclosure ambiental.
      PubDate: 2017-10-03
      Issue No: Vol. 15 (2017)
       
  • CURRÍCULO MUNDIAL E O ENSINO DE CONTABILIDADE: UM ESTUDO COMPARATIVO DA
           MATRIZ CURRICULAR DOS CURSOS DE CIÊNCIAS CONTÁBEIS EM INSTITUIÇÕES DE
           ENSINO SUPERIOR BRASILEIRAS E FRANCESAS

    • Authors: Daniel Kouloukoui, Antonio Carlos Ribeiro da Silva, José Ronaldo Bezerra Gabriel, Jacilene Oliveira Gonzaga Andrade
      Abstract: Este trabalho teve como objetivo analisar e comparar as matrizes curriculares dos cursos de Ciências Contábeis das Instituições de Ensino Superior (IES) da França e do Brasil em relação ao Currículo Mundial (CM) proposto por ONU/ISAR/UNCTAD. Para alcançá-lo, foram coletadas as informações dos cursos de graduação em Ciências Contábeis de 10 universidades francesas e 10 universidades brasileiras. A análise dos dados foi realizada por meio de uma pesquisa exploratória mediante uma análise documental. Após a organização e classificação, foi aplicado um estudo descritivo para verificar a similaridades entre os currículos dos cursos e o CM. Os resultados revelam, dentre outros achados, que 72,22% das disciplinas das Matrizes Curriculares das instituições de educação francesa são correlatas ao Currículo Mundial e que 67% das disciplinas das matrizes curriculares das universidades brasileiras são similares ao documento sugerido pela UNCTAD. Concluiu-se que, de forma geral, as matrizes curriculares das universidades dos dois países estão próximas do Currículo Mundial.
      PubDate: 2017-10-02
      Issue No: Vol. 15 (2017)
       
  • GESTÃO DE PROCESSO: A PROPOSIÇÃO DE UM MODELO DE
           ANÁLISE

    • Authors: Carlos Honorato Schuch Santos, Celmar Corrêa de Oliveira, Juliano Prado Stradioto, Rafael Bernardy
      Abstract: O poder da União, Estados e municípios está vinculado as funções administrativas delegadas a uma dessas instâncias. O objetivo de qualquer atividade administrativa é a criação e existência de instituições públicas capazes de exercer as demandas coletivas da população. Para isso os órgãos e instituições públicas precisam estar submetidos a um rigoroso e permanente controle por toda a sociedade. O controle administrativo necessita ser eficaz, bem como transparente na execução de projetos públicos. Este artigo tem como objetivo a proposição de um modelo de análise para avaliação e gestão de projetos públicos. A construção da proposta se apoiou em uma base bibliográfica-documental. O resultado do trabalho identifica dois tipos de transparência que são chamadas respectivamente de: fase transparente e fase opaca. Este trabalho é fruto de uma pesquisa maior que pretende avaliar o grau de transparência dos processos.
      PubDate: 2017-10-02
      Issue No: Vol. 15 (2017)
       
  • ANÁLISE DA CRIAÇÃO DE VALOR EM UMA OPERAÇÃO DE LEVERAGED BUYOUT (LBO)
           NO BRASIL

    • Authors: Marcelo Mitre Filho, Andrei Aparecido de Albuquerque, Michel Augusto Santana da Paixão
      Abstract: Fazendo uso de um modelo de negócio baseado na aquisição de empresas com potencial de crescimento, os private equities desenvolveram as leveraged buyouts (LBOs). Para a aquisição da empresa-alvo, utiliza-se a dívida como pagamento de parte significativa do valor da aquisição. Um dos principais objetivos das LBOs é possibilitar que entidades financeiras realizem um volume considerável de aquisições sem comprometer substancialmente o patrimônio e o capital próprio, mitigando o risco do investimento e maximizando o retorno. Este artigo visa analisar a criação de valor em uma operação de LBO no mercado brasileiro, através do uso do Economic Value Added (EVA®). O método de pesquisa empregado foi o ex post facto, baseado em uma pesquisa qualitativa. O resultado encontrado indica evidências inconclusivas quanto a destruição do valor em uma operação de LBO nacional, considerando outros possíveis elementos responsáveis pelo indicador EVA® negativo.
      PubDate: 2017-10-02
      Issue No: Vol. 15 (2017)
       
  • OS PARQUES TECNOLÓGICOS COMO AGENTES IMOBILIÁRIOS NA
           AMÉRICA LATINA

    • Authors: Stephanie Torres, Silvana Alves, Francisco Vidal
      Abstract: Parques tecnológicos são espaços físicos que articulam as atividades entre o governo, a academia e empresas para promoverem a disseminação de conhecimento e a competitividade regional e nacional, por meio da oferta de novos processos, produtos e serviços. Embora muito se tenha discutido sobre eles, ainda são poucos os estudos que se ocupam de sua análise no contexto da América Latina. Perante esse cenário, realizou-se um estudo de casos múltiplos para avaliar e comparar qualitativamente oito parques naquela região geográfica. Com base no conceito de habitat de inovação, foram identificados pontos-chave condicionantes que estão incorporados à gestão imobiliária de tais empreendimentos. Evidenciou-se, ainda, os macro- e microambientes que influenciam a sustentabilidade dos parques, o que permitiu traçar recomendações para viabilizar a cooperação e a integração dos pontos-chave na efetiva geração e transferência de tecnologias dos parques latino-americanos.
      PubDate: 2017-09-18
      Issue No: Vol. 15 (2017)
       
  • A INFLUÊNCIA DA APRESENTAÇÃO DO PREÇO (EM FORMATO DE ÁUDIO) SOBRE AS
           PERCEPÇÕES DOS CLIENTES

    • Authors: Hugo Leonardo Rodrigues, Emerson Wagner Mainardes
      Abstract: Este estudo buscou por meio de experimentos verificar os impactos decorrentes da utilização do dígito “9” no formato de preços (na modalidade de áudio) sobre a percepção das pessoas. A pesquisa foi desenvolvida em 3 experimentos. Em cada um dos experimentos, os respondentes foram divididos em dois grupos, cada um com uma oferta em áudio e com formato de preço diferente (com e sem o dígito nove na oferta). As amostras eram semelhantes entre si. Como instrumento de análise foi utilizado o teste-t student. De um modo geral, os resultados do teste t evidenciaram que a utilização do dígito “9” no formato do preço pode impactar a percepção dos clientes quanto à avaliação do preço, à avaliação da oferta, à intenção de compra, à avaliação da propaganda, à indicação da loja, à avaliação das relações de custo versus benefício e à avaliação do formato da propaganda.
      PubDate: 2017-08-28
      Issue No: Vol. 15 (2017)
       
  • UTILIZAÇÃO DE ROTEIROS DE AVALIAÇÃO POR ETAPAS PARA DIAGNOSTICAR A
           VIABILIDADE FINANCEIRA DE ALTERNATIVAS DE INVESTIMENTOS DE LONGO PRAZO

    • Authors: Mario José Montini, José Odálio Dos Santos
      Abstract: Embora haja vasta teoria sobre as métricas de avaliação de investimento, o mesmo não ocorre com os processos de avaliação de investimento e, por isso, as empresas criam processos conforme suas necessidades específicas. Tendo isso em conta, pesquisou-se processos de avaliação de investimento para se chegar a um roteiro considerado suficientemente capaz de assegurar que todas as etapas importantes de uma avaliação sejam contempladas. Depois, testou-se o roteiro no estudo de um caso real.
      PubDate: 2017-08-28
      Issue No: Vol. 15 (2017)
       
  • ANALYSIS OF CORPORATE GOVERNANCE DISCLOSURE: A STUDY ON BRAZILIAN
           COMPANIES

    • Authors: Marcelle Colares Oliveira, Domenico Ceglia, Lais Silva Lima, Vera Maria Rodrigues Ponte
      Abstract: This study aims to compare Brazilian legislation to United Nations’ international recommendation with respect to the influence of each on the disclosure level of Brazilian companies’ CG practices. The theoretical approach is institutional theory. It is an exploratory study because CG disclosure is an insufficiently studied phenomenon in the light of institutional theory. The research amounts to a qualitative but also a quantitative one since its procedures encompass content analysis techniques to collect data and statistical tools to analyze them. Data were collected from all the companies belonging to IBOV Index, an indicator of the average quotations of Brazilian stock market’s most traded, representative shares. It was concluded that coercive forces exert more influence on the disclosure of corporate governance by the Brazilian companies studied, which means legally required indicators were more disclosed than those simply recommended by United Nations.

      PubDate: 2017-08-28
      Issue No: Vol. 15 (2017)
       
 
 
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