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

Published: 2006-01-01


Editorial

Editorial

Alexsandro Broedel Lopes
Abstract 457 |

Articles

Deferral of currency variation losses as an earnings management tool

Ariovaldo dos Santos, Edílson Paulo
Abstract 499 | PDF English Downloads 2750 PDF Português (Português (Brasil)) Downloads 2975 | 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 507 | PDF English Downloads 2752 PDF Português (Português (Brasil)) Downloads 3385 | 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 497 | PDF English Downloads 2791 PDF Português (Português (Brasil)) Downloads 622 | 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 790 | PDF English Downloads 3462 PDF Português (Português (Brasil)) Downloads 4008 | 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 434 | PDF English Downloads 2875 PDF Português (Português (Brasil)) Downloads 3130 | 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 444 | PDF English Downloads 3066 PDF Português (Português (Brasil)) Downloads 3020 | 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 436 | PDF English Downloads 2676 PDF Português (Português (Brasil)) Downloads 2966 | DOI https://doi.org/10.15728/bbr.2006.3.1.9

Page 116-134