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Editorial

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Abstract

Dear Brazilian Business Review readers and contributors
 
We begin the editorial presenting the numbers on our journal for 2012. Last year, 266 articles were submitted, an increase of 21% over the previous year. In 2012 we accepted 18 articles, giving us an acceptance rate of about 7%.
 
Regarding the speed of the submission process, in 2012 the average time in the first round was 73 days, with a median of 53 days. In subsequent rounds, the average time was 13 days, with a median of 11 days. Regarding the number of rounds required until the final acceptance, the minimum was two and the maximum was five rounds.
 
These figures reflect the result of our work throughout 2012, whereby editors and reviewers work hard to provide reports to authors with quality and agility, elements that we consider essential to the continued success of our journal.
 
The first edition of 2013 of BBR brings a set of six papers in the fields of finance and accounting. This issue begins with a paper by Márcio Telles Portal, João Zini and Carlos Eduardo S. da Silva. The authors investigate how cash and debt policy can be used as hedging instruments by Brazilian companies. The second article, authored by Giovani Brito and Eliseu Martins, investigates whether the adoption of conservative accounting practices leads to reduction of the cost of bank financing for Brazilian companies.
 
The third paper of this issue, by Ricardo Goulart Serra and Roy Martelanc, examines the estimation of betas for companies with low market liquidity. The authors show that for stocks with this characteristic, the betas can be better estimated using the trade-for-trade method. In the next article, Alessandra Pasqualina Viola, Margarida Sarmiento Gutierrez, Claudio Henrique Barbedo and Andre Luiz Carvalhal da Silva study the effects of macro decisions on the yield curve of debt denominated in dollars. More specifically, the authors discuss how the offers of currency swaps and reverse currency swaps by the Brazilian Central Bank impact the term structure of the dollar coupon.
 
The fifth paper of this issue is authored by Luiz de Magalhães Ozorio, Carlos de Lamare Bastian Pinto, Tara Keshar Nanda Baidya and Luiz Eduardo Teixeira Brandão. The paper evaluates the possibilities of large-scale integrated steel production using the real options approach. Finally, finishing this issue Luiz Paulo Fávero presents a theoretical and applied approach to panel data estimators that can be used in accounting, as well as defining the most appropriate model to be adopted according to the characteristics of the database.
 
We hope you will enjoy these articles. Good reading.
How to Cite
Funchal, B. (2018). Editorial. Brazilian Business Review, 10(1). Retrieved from http://bbronline.com.br/index.php/bbr/article/view/237
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