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It is with the utmost satisfaction that I write this first edition of  BBR - Brazilian Business Review  editorial, sponsored by Fundação Capixaba de Pesquisas in Accounting, Economics and Finance - FUCAPE. In a country where little is published in terms of qualified scientific papers, BBR - Brazilian Business Review  has as mission to establish itself as an alternative for the publishing of scientific researches in the area of business. BBR – Brazilian Business Review was created in a multidiscipline way to support researches in corporate economics, finance, controllership and accounting, strategy, general administration, marketing and other related areas. In the journal’s approach, the convergence focus of all these subjects is the methodological strength.

Our expectation is that the publishing of scientific contributions in the BBR - Brazilian Business Review  meet the highest attainable standards. In this first edition, César Medeiros Cupertino and Paulo Roberto Barbosa Lustosa present an excellent Ohlson’s model tutorial. This model has achieved some recognition in the Brazilian Academy in the last few years and therefore, contributions to a better understanding of the Model are welcome. Maisa de Souza Ribeiro e Ariovaldo dos Santos discuss in a very creative way the Value Added Statement use in the  Brazilian energy sector. Flávia Zóboli Dalmácio and Valcemiro Nossa use the agency theory approach to investment funds while examining the relation between management remuneration and fund earnings. The results show an apparent lack of correlation between the variables andindicate further research. Fábio Moraes da Costa, Patricia Regina Caldeira Daré and Andres Rodrigues Veloso investigate the behavior of fund donators in relation to non-profit organizations. This type of research contributes to the development of professionalism in the Brazilian sector. Wagner Montoro Junior and Arilton Teixeira use parametric methods to measure company efficiency in the Brazilian energy sector. Due to the sector’s importance for the Brazilian economy, this paper is extremely relevant.

In this first edition it is noteworthy the diversity of themes and methodology which distinguishes BBR – Brazilian Business Review. I warmly invite the Brazilian academic community to contribute to the BBR –Brazilian Business Review in its mission to increase the publication’s penetration and the disclosure of high quality academic papers both in Brazil and abroad.
Alexsandro Broedel Lopes
Chief Editor
How to Cite
Lopes, A. B. (2018). Editorial. Brazilian Business Review, 1(1). Retrieved from
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