About the Journal

BBR - Brazilian Business Review publishes high quality research across all fields of business. Themes include, but are not limited to, management, accounting, controllership, finance, information management, innovation management, strategy, and economics. We welcome papers developed in public, private, or third sector organizations. Published six times a year, BBR is supported by FUCAPE, a top Brazilian business school.

Current Issue

Published: 2018-07-02



Fabio Motoki
Abstract 166 |

Special Section - Corruption

The Influence of Political Connections on the Cost of Capital and the Performance of Companies Listed on B3

Jaison Caetano da Silva, Wlamir Gonçalves Xavier, Cinara Gambirage, Silvio Parodi Oliveira Camilo
Abstract 518 | PDF English Downloads 261 PDF Português (Português (Brasil)) Downloads 346

Page 317-330

Benford’s Law and transparency: an analysis of municipal expenditure

Ricardo Sartori Cella, Ercilio Zanolla
Abstract 236 | PDF English Downloads 233 PDF Português (Português (Brasil)) Downloads 269

Page 331-347


Country of origin effect: a study with Brazilian consumers in the luxury market

Maria Gabriela Montanari, Jonny Mateus Rodrigues, Janaina de Moura Engracia Giraldi, Marcos Fava Neves
Abstract 764 | PDF English Downloads 307 PDF Português (Português (Brasil)) Downloads 282

Page 348-362

The Perception of Auditors in the Measurement of Instruments Financial Institutions at Fair Value in Financial Institutions

Paulo Cesar de Melo Mendes, Jorge Katsumi Niyama, Cesar Augusto Tiburcio Silva
Abstract 266 | PDF English Downloads 237 PDF Português (Português (Brasil)) Downloads 256

Page 363-381

Liquidity Restrictions on Investment Funds: Are they a Response to Behavioral Bias?

Rodrigo Fernandes Malaquias, Gleison de Abreu Pontes
Abstract 184 | PDF English Downloads 219 PDF Português (Português (Brasil)) Downloads 234

Page 382-390

Interdependence and asymmetries: Latin American ADRs and developed markets

Ana Carolina Costa Correa, Tabajara Pimenta Júnior, Luiz Eduardo Gaio
Abstract 333 | PDF English Downloads 220 PDF Português (Português (Brasil)) Downloads 246

Page 391-409