In this new issue the Brazilian Business Review keeps its tradition of publishing works which are methodological well constructed and theoretically relevant. Ohlson and Lopes discuss the RIV and AEG major features and their application in Brazil. Martinez presents evidences of optimism in analyst’s forecasts in Brazil. Coelho and Carvalho define and investigate the concept of comprehensive income in Brazil. Herbst and Duarte show the regulation of credit risk in Brazilian financial institutions. Finally, Cardoso, Oyadomari and Mendonca present evidences about the research production in Brazilian universities under the positive paradigm in accounting. Thus we believe this new issue brings a new contribution to the field in Brazil.

Alexsandro Broedel Lopes

Chief Editor