No Brasil, conforme Lei nº 10.303/2001, o uso indevido de informação privilegiada no mercado acionário é crime. Contudo, na literatura é possível encontrar estudos de apontam a existência de negociações com informação privilegiada neste mercado (BOPP, 2003; BARBEDO; SILVA; LEAL, 2009)....

O objetivo deste estudo é traçar o perfil do mestre egresso do Programa Multiinstitucional e Inter-Regional de Pós-Graduação em Ciências Contábeis da UnB/UFPB/UFPE/UFRN, investigando as influências dessa titulação em seu perfil. Para isto, a metodologia adotada caracteriza-se como...

Objectives: Analyze how the political uncertainty affects the risk premium in the Brazilian market from January 1996 to December 2016.Methodology: This study adopting the econometric model proposed by Pastor and Veronesi (2013) to analyse five approaches to measure risk premium in Brazil, a...

The purpose of this study is to investigate the academic and professional performance of the masters of Accounting by the Multi-institutional and Inter-Regional Graduate Program in Accounting from Brazil. The findings are in agreement with the Theory of Human Capital. The results indicate that...

One of the main ways of measuring risks is the calculation of the VaR (Value at Risk), where the risk is measured in value. One of the assumptions of VaR is that the distribution of the financial assets returns follows a normal distribution, but what has evidenced in recent years is a...

The Law 11.638/07 paved the way for Brazil to begin the process of convergence to IFRS. This change led to some changes in the ownership structure of the entities obliged to disclose your information under this Act. Knowing these changes in the ownership structure of entities, this study aimed...