This study investigates the differences observed on stock returns before and after the opening of emerging markets. The stock returns from emerging and non-emerging countries were examined with the aim to identify if there is a co-integration between markets during the period of December 1975...

This paper presents a comparative analysis about the temporal evolution of normative and positive approaches as paradigms in Brazil and the US accounting research. The study is based on results of a descriptive documental research in the papers published in the Revista de Contabilidade &...

Over the past several years, Abraham Briloff's writings have caused considerable ripples in the financial community with his insistent articles in various financial journals, especially Barron's. Among the subjects of his critical commentaries have been US Financial, ITT, lOS (under Cornfeld and...

Since 1999, the French accounting rules have been undergoing many reforms generated by the IFRS. In France, adoption of IFRS standards is mandatory for the accounts published by listed companies, and optionally for consolidated accounts of the non-listed companies. The accounts of French...

The objective of this study was to analyse the determinants for the composition of board of directors of publicly traded SMEs in ABC region of Metropolitan Sao Paulo. The study is of great relevance in Brazil in that, it contributes to solve problem of lack of publications. Similar studies...

This article analyses the information level of projects under the Clean Development Mechanism (carbon credits) in the reports disclosed by Brazilian companies, in light of the theory of legitimacy. In this survey, we examined 163 projects approved by the Ministry of Science and Technology,...

This paper discusses the influence of accounting on the discipline of marketing by means of employing the assessment of brand equity. A brief historic perspective of marketing and indeed brands as well as an evaluation of the contribution of accounting to marketing are included. Unfortunately...