Buscar
Mostrando ítems 1-10 de 1327
Capital Budgeting Techniques and Divisional Cost of Capital: A Study of its Use by Major Ecuadorian Firms
(Universidad de San Andrés. Escuela de Administración y Negocios, 2007)
Capital budgeting and risk taking under credit constraints
(Escola de Pós-Graduação em Economia da FGV, 2017-10)
Credit constraints generate a hedging motive that extends beyond purely financial decisions by also distorting the selection and operation of real investment projects. We study these distortions through a dynamic model in ...
Economic Examples of Latent Budget AnalysisEconomic Examples of Latent Budget Analysis
(European Economics Letters GroupEuropean Economics Letters Group, 2013-12)
Latent budget analysis is a classification technique that allows clustering identification by using compositional data. This paper presents examples of how this technique deals with the unit-sum constraint by establishing ...
Orçamento Participativo (OP) após vinte anos de experiências no Brasil: mais qualidade na gestão orçamentária municipal?
(2011)
This article consists on an analysis of dissertations and thesis on Participatory Budget (PB) in post-graduation courses in Brazil (from the CAPES data bank), from 2000 to 2009. It also makes the evolution of works explicit, ...
Influência da participação orçamentária no desempenho gerencial
(Universidade Federal de Santa MariaBrasilControladoria, Governança e SustentabilidadeUFSMPrograma de Pós-Graduação em Ciências ContábeisCentro de Ciências Sociais e Humanas, 2023-04-24)
This research investigates the ways in which budget participation influences the managerial
performance of controllers of industrial companies operating in Brazil. The research is based
on the premise that human behavior ...
Fuzzy Goal Programming applied to the process of capital budget in an economic environment under uncertainty
(2018-01-01)
The Goal Programming (GP) is a multi-criteria approach of Operational Research that has been used for solving complex decision problems. This paper proposes a new Fuzzy Goal Programming (FGP) model to handle the process ...
Practices Used in Estimating the Cost of Capital and Investment Appraisal in the Chilean Forestry Sector
(2015)
The proper determination of cost of capital is crucial in the maximization of forest enterprises value as it depends on the capital budgeting decisions made by the managers. It is unknown whether the firm size has an effect ...
Practices Used in Estimating the Cost of Capital and Investment Appraisal in the Chilean Forestry Sector
(2015)
The proper determination of cost of capital is crucial in the maximization of forest enterprises value as it depends on the capital budgeting decisions made by the managers. It is unknown whether the firm size has an effect ...