Volume 2 | Number 1
January to June of 2005
Articles
Cost of Equity Capital and Disclosure Level in Brazilian Companies
- Roberta Alencar
Page: 01-12
Accounting and Its Environment in Brazil
- Jorge Katsumi Niyama
- Cesar Augusto Tiburcio Silva
Page: 13-22
The Relevance of Accounting Information in the Process of Valuation of Companies in the New and Old Economy – An Analysis of Asset Investments and their Effects on the Value Relevance of Earnings and Book Value
- Amaury José Rezende
Page: 23-52
Essay on the Theory of Disclosure
- Bruno Meirelles Salotti
- Marina Mitiyo Yamamoto
Page: 53-68
The Focus is the Sampling Theory in the Fields of Traditional Accounting Audit and Digital Audit: testing the Newcomb-Benford Law for the first digit of in public accounts
- Josenildo Dos Santos
- Josedilton Alves Diniz
- Luiz J. Corrar
Page: 69-86
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