This paper analyses the empirical testability of Ohlson Model (OM). Themethodology used comprises: (i) exploratory research with regards to the studyobjective; (ii) bibliography research with regards to the applicable procedures; and(iii) qualitative research with regards to problem approach....

The article analyzes the structuring and applicability of the Ohlson Model (OM). The methodology used considered: (i) exploratory research as to the objectives of the study; (ii) bibliographical research as to the procedures applied; and (iii) qualitative research as to the addressing of the...

Purpose: This study examines the factors which affect the adoption of corporate social responsibility (CSR) disclosure practices in line with Global Reporting Initiative (GRI) guidelines in Brazil's banking industry. Design/methodology/approach: The analysis comprised the deposits (demand and...

In this paper, we present some models to analyze the impacts of surface transportation logistic costs on importers and exporters decisions on which ports to choose for foreign trade operations. We employed a technique based on fractional split distributions, in which the dependent variable...

In this paper, we characterize the domestic cargo flows for imports and exports, from and towards the Brazilian ports. Based on this characterization, it is possible to calculate basic competitiveness indicators, for different cargo types. We also present a discussion on minimum efficient scales...

In this paper, we analyze the structure of geographic markets for the port sector in Brazil, identifying influence areas for its main ports. We employed spatial clustering algorithms, based on foreign trade data. We observed that the geographic factor seems to be extremely important in...