Vol. 20 No. 50 (2009)

• Editorial

  Gilberto de Andrade Martins

  5-5

  • PDF (Portuguese)

Articles

• Poison pills in Brazil: an exploratory study

  Jorge Vieira, Eliseu Martins, Luiz Paulo Lopes Fávero

  6-24

  • PDF (Portuguese)

• Comparability between BR GAAP and U.S. GAAP results: evidence from Brazilian companies listed on North American stock exchanges

  Sirlei Lemes, Luiz Nelson Guedes de Carvalho

  25-45

  • PDF (Portuguese)

• Voluntary disclosure: factors explaining the extent of information on intangible resources

  Clea Beatriz Macagnan

  46-61

  • PDF (Portuguese)

• Auditing and earnings management: an empirical studies in publicly-traded companies audited by the big four and other auditing firms

  José Elias Feres de Almeida, Juan Carlos Goes de Almeida

  62-74

  • PDF (Portuguese)

• Determinants of the capital structure of publicly-traded companies in Brazil, Mexico and Chile in the period 2001-2006

  Douglas Dias Bastos, Wilson Toshiro Nakamura

  75-94

  • PDF (Portuguese)

• The relation between accounting conservatism and conflicts on dividend policies between major and minor shareholders of Brazilian companies listed on Bovespa

  Rosimeire Pimentel Gonzaga, Fábio Moraes da Costa

  95-109

  • PDF (Portuguese)

• Destination of wealth for employees in Brazil: comparison between state and private companies in the electric sector (2004-2007)

  Esmael Almeida Machado, Rafael Borges Morch, Dilo Sergio de Carvalho Vianna, Ruthberg dos Santos, José Ricardo Maia de Siqueira

  110-122

  • PDF (Portuguese)

Communications

• Teses

  123-123

  • PDF (Portuguese)

• Dissertações

  124-124

  • PDF (Portuguese)