The risks related to global climate change are seen as threats to companies, taking into consideration their impact on the return on investment. In order to mitigate climate risk and introduce new opportunities to financiers, ...

The present work has the objective of studying the value-relevance of accounting information presented by Brazilian banks. The study scope was delimited by the understanding that Banking is a segment with high concentration ...

The study aims to find the categories of risks disclosed in the Administration Reports of Brazilian companies with the issuance of ADR`s. The research is characterized as descriptive, accomplished through doucmentary ...

The separation between ownership and control made the occurrence of conflicts of interest between the parties interested in the firms inevitable, which, combined with an environment of informational asymmetries, led to ...

Could a firm benefit from not disclosing all of its private information before its stock is traded in public financial markets? So long as the investors' marginal utility function is convex and the investors differ only ...