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

Published: 2006-01-01


Editorial

Editorial

Alexsandro Broedel Lopes
Abstract 289 |

Articles

Deferral of currency variation losses as an earnings management tool

Ariovaldo dos Santos, Edílson Paulo
Abstract 294 | PDF English Downloads 2597 PDF Português (Português (Brasil)) Downloads 2700 | 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 321 | PDF English Downloads 2590 PDF Português (Português (Brasil)) Downloads 2926 | 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 332 | PDF English Downloads 2627 PDF Português (Português (Brasil)) Downloads 523 | 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 489 | PDF English Downloads 2832 PDF Português (Português (Brasil)) Downloads 3142 | 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 261 | PDF English Downloads 2685 PDF Português (Português (Brasil)) Downloads 2977 | 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 255 | PDF English Downloads 2745 PDF Português (Português (Brasil)) Downloads 2680 | 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 266 | PDF English Downloads 2562 PDF Português (Português (Brasil)) Downloads 2725 | DOI https://doi.org/10.15728/bbr.2006.3.1.9

Page 116-134