Chief Editor
Jorge Carneiro (Pontifícia Universidade Católica do Rio de Janeiro – Rio de Janeiro - Brazil)

Executive Editor
Andréa Paula Segatto (Universidade Federal do Paraná – Curitiba - Brazil)

Editorial Advisory Board
Alberto Martinelli (Università di Milano – Milano - Italia)
Bryan Husted (Tecnológico de Monterrey – Monterrey - México)
Emilio Huerta (Universidad Publica de Navarra – Pamplona -...

Income smoothing is defined as the deliberate normalization of income in order to reach a desired trend. If the smoothing causes more information to be reflected in the stock price, it is likely to improve the allocation of resources and can be a critical factor in investment decisions. This study aims to build metrics to determine the degree of smoothing in Brazilian public companies, to classify them as smoothing and non-smoothing companies and additionally to present evidence on the...

Based on the broader context of globalization as politics, this paper adopts the following assumption: cities through their transnational cooperation networks and economic projects are the expression of a new political actor that has shifted its scale of operations, and have thus partly emancipated themselves from the monopoly of the nation-state in the deployment of transborder public action. In pursuance of developing this assumption, this paper approaches the discussion...

The objective of this article is to estimate insurance claims from an auto dataset using the Tweedie and zeroadjusted inverse Gaussian (ZAIG) methods. We identify factors that influence claim size and probability, and compare the results of these methods which both forecast outcomes accurately. Vehicle characteristics like territory, age, origin and type distinctly influence claim size and probability. This distinct impact is not always present in the Tweedie estimated model. Auto insurers...

In this study, Ohlson's Linear Information Dynamic (LID) is analyzed and the effect of other information on the abnormal earnings series is evaluated. The hypothesis that industry structure and market share have significant effects on abnormal earnings in the following period is tested, with Ohlson's LID persistence maintained. The results confirm the premise of LID in a sample of Brazilian public firms, considering all the statistical models. The hypothesis regarding...

The understanding of modern management in peripheral countries does not take into account research into their historical background that has come a different route from the Anglo-Saxons. In this study we shall be analyzing the case of Brazil, where the modernization process has been marked by a unique colonial heritage. The central hypothesis is that strengthening of the farming system that was inherited from the colonial period was a decisive factor when the country fell behind the...

The aim of this article is to understand the relationship between the meanings of social practices and strategy creation used by the produce merchants in Vila Rubim, Vitória, ES, from 1970 to the present time. To provide empirical evidence of the conceptual framework that was developed, we conducted a case study. The data gathered from the documents and interviews were treated using discourse analysis, and those obtained from observations were treated using content analysis. The...