Editorial
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Abstract
We are very pleased to present the third edition of the fifth year of BBR - Brazilian Business Review. BBR reaches the end of 2008 with news that solidifies our confidence in meeting our overarching objective: to help build and instill the latest knowledge and present high-level academic research in the area of Brazilian business. This year we have been honored by the inclusion of Eduardo B. Andrade of the University – Berkeley and Pedro Amaral of Southern Methodist University on the BBR Editorial Board, joining other renowned academics from leading teaching and research institutions. Once again BBR has received a significant number of submissions by Brazilian and international authors, and in this last edition of 2008 we present eight articles.
This edition brings the contribution of Luiz Paulo Fávero, who studies the effect of time, firm and country of origin on the performance of firms. Raimundo Nonato and Elizabeth Di Beneditto analyze the level of transparency of Brazilian financial institutions in relation to the Basel II Accord. Luiz Carlos Miranda, Alan José de Moura, José Francisco Ribeiro Filho and Lino Martins da Silva undertake an incisive analysis of the comprehensibility of the Brazilian government’s accounting information, as reported to the public by the budgetary balance sheet. Edson Daniel Gonçalves and Leonardo Leandro Ferreira use real options theory to analyze the flexibility in the use of diesel or biodiesel. José Fajardo examines the seasonal effects on the Bovespa index. Eliandro Schvirck and Oldair Roberto Giasson analyze the economic and financial profile of companies that do and do not revalue their assets. Luciano Martin Rostagno, Karina Talamini Costa Soares and Rodrigo Oliveira Soares study the fundamentalist profile of winning and losing portfolios on the Bovespa between 1995 and 2002. And finally, Rosilene Marcon, Rodrigo Bandeira de Mello and Anete Alberton study the application of the instrumental stakeholder theory in turbulent environments.
At this moment, I want to express my deep satisfaction for the past five years I have served as editor in chief of our magazine. Now I will become a member of the Editorial Board. Next year Professor Antônio Lopo Martinez will take over as editor in chief of BBR - Brazilian Business Review. He needs no introduction in the academic world for his competence as a researcher and author.
I thank all the authors and the school for the confidence placed in me and wish everyone involved with BBR further success in 2009.
Alexsandro Broedel Lopes
Chief Editor
