Com a descoberta de petróleo na camada de pré-sal, em setembro de 2008, as reservas brasileiras passaram de 14 bilhões para 33 bilhões de barris, impulsionando mudanças na legislação do petróleo. Em agosto de 2008, foram enviados quatro projetos de lei ao congresso nacional que mudaram o...

This paper examines the relationship between corporate governance level and the bankruptcy law to such debt variables as firms? cost of debt and amount of debt under uncertainty (in the Knight´s sense). First we find that the better the corporate governance and the harsher bankruptcy law, the...

ste trabalho foi desenvolvido com o propósito de avaliar a extensão com que firmas fazem o disclosure de aspectos relativos à estratégia em seus relatórios anuais. Foram articulados aspectos de governança corporativa e dimensões culturais para explicar as variações na amostra. Uma...

We examine aspects of cultural dimensions, legal systems and corporate governance on the extent that firms from the United States, United Kingdom, France and Brazil disclose their strategy in annual reports of 2006. We based our analysis on concepts brought by three theories: cultural dimensions...

This work presents the results of a case study about a private institution for certification of suppliers, the PRODFOR. A set of hypotheses arose from fieldwork, and it was further tested empirically with data gathered from a survey. Through signaling with standardization and reduction of risks...

This paper studies the effect of changes in creditors? priority order defined by the bankruptcy law on firms? capital structure. Taking advantage of the Brazilian bankruptcy law Reform and using firms? balance sheet data, we obtain results in line with theories that predict the effects on the...