In this study we describe how listed Brazilian companies disclose information about their strategy in annual reports. From the literature on operations strategy, we developed eight proxies and their respective keywords for strategy disclosure. Keyword frequencies were measured using an automatic...

Este trabalho buscou verificar se é possível prever a descontinuidade empresarial com base nas informações contidas nas seções narrativas dos relatórios anuais corporativos. Para tanto, foram aplicados em um conjunto de empresas brasileiras listadas na BOVESPA os modelos desenvolvidos por...

Este trabalho investigou os modelos exponenciais para previsão da demanda de estoque, além de propor uma metodologia para identificação ex ante do melhor modelo de previsão. Com base num estudo de caso de uma empresa do setor industrial, foi selecionada uma amostra do consumo de dezesseis...

In this work we introduce a procedure to investigate disclosure quality in the context of accounting narratives presented in the corporate annual reports. The procedure incorporates the implications of political costs to the quality of information presented in the annual reports. We confronted...

In this work we examine the relationship between satisfaction, comparison and customer retention in transactions involving clients and suppliers of retail banking services. We conducted 522 structured interviews with clients of a bank, covering 10 different kinds of services, such as credit...

This work is an initial attempt to investigate a possible relationship between causal attributions in narrative sections of annual reports and a corporate governance index among companies listed on the São Paulo Stock Exchange (Bovespa), for 2006. As a proxy for corporate governance we use 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 study investigates the relationship between debtors? punishment and the credit market development. As the main goal we analyze empirically which is the optimal level of the debtors? punishment, providing the highest credit market development. Aligned with earlier theoretical findings from...