Vol. 3 No. 1 (2006): January to June 2006

Published: 2006-01-01


Editorial

Editorial

Alexsandro Broedel Lopes
Abstract 264 |

Articles

Deferral of currency variation losses as an earnings management tool

Ariovaldo dos Santos, Edílson Paulo
Abstract 269 | PDF English Downloads 2579 PDF Português (Português (Brasil)) Downloads 2661 | DOI https://doi.org/10.15728/bbr.2006.3.1.2

Page 15-31

Analysis According to the Hopkins Model of Companies’ Social Responsibility Actions as Shown in Financial Statements and Social Reports – The Case of the Power Distribution Companies of the Brazilian Neoenergia Group

Marcelle Colares Oliveira, Bruno Cals de Oliveira, Wilton de Medeiros Daher, Maisa de Sousa Ribeiro
Abstract 296 | PDF English Downloads 2571 PDF Português (Português (Brasil)) Downloads 2897 | DOI https://doi.org/10.15728/bbr.2006.3.1.3

Page 32-44

Accounting students attitudes and aspirations profiles and their performance in a subject: An Exploratory Study

Fábio Frezatti, Gilberto de Andrade Martins, Geraldo Alemandro Leite Filho
Abstract 310 | PDF English Downloads 2606 PDF Português (Português (Brasil)) Downloads 508 | DOI https://doi.org/10.15728/bbr.2006.3.1.4

Page 45-56

Reverse Logistics:Opportunity to Reduce Costs by Integrated Value Chain Management

Cecílio Elias Daher, Edwin Pinto de la Sota Silva, Adelaida Pallavicini Fonseca
Abstract 459 | PDF English Downloads 2763 PDF Português (Português (Brasil)) Downloads 3109 | DOI https://doi.org/10.15728/bbr.2006.3.1.5

Page 57-72

Forms of measurement of the income and the consequences in the calculation of the ROA

Dione Olesczuk Soutes, Eliandro Schvirck
Abstract 236 | PDF English Downloads 2660 PDF Português (Português (Brasil)) Downloads 2918 | DOI https://doi.org/10.15728/bbr.2006.3.1.6

Page 73-85

The Role of the Subsidiaries of Multinational Corporations: A Case Study in the Brazilian Soft Drink Industry

Pedro Rocha Lima Massa, Luiz Alberto Nascimento Campos Filho
Abstract 234 | PDF English Downloads 2716 PDF Português (Português (Brasil)) Downloads 2659 | DOI https://doi.org/10.15728/bbr.2006.3.1.8

Page 102-115

Strategic Information Management Profiles in Brazilian Companies

Milton dos Santos
Abstract 240 | PDF English Downloads 2542 PDF Português (Português (Brasil)) Downloads 2698 | DOI https://doi.org/10.15728/bbr.2006.3.1.9

Page 116-134