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Volume 20 Number 2 Year 2017

8 articles in this issue 

Dante Baiardo Cavalcante Viana Junior,Daianny Batista Marques,Sylvia Rejane Magalhães Domingos,Vera Maria Rodrigues Ponte

Based on the Dividend Relevance Theory, this study investigated the relationship between the dividend policy and the market value of the companies listed on the BM&F Bovespa. We performed correlation tests between the variables analyzed and multiple regre... see more

Pags. 175 - 194  

Flávio José de Melo,Mônica Campos da Silva,Jorge Eduardo Scarpin

Competitive strategies are considered as one of the central elements for all management systems. The purpose of this study was to analyze the main strategic policies and prerogatives based on competitive advantages. Regarding the methodological approach, ... see more

Pags. 195 - 215  

Victor Placeres Borges,Paula Carolina Ciampaglia Nardi,Ricardo Luiz Menezes da Silva

The studies on the determinants of audit fees in Brazil became possible with the mandatory disclosure of audit expenses in 2009. Thus, the objective of this research was to identify the determinants of the fees paid by Brazilian publicly traded companies ... see more

Pags. 216 - 230  

Brenda Cristina de Oliveira Rodrigues,Gilberto José Miranda,Janser Moura Pereira,Nálbia de Araújo Santos

Educational evaluations enable Institutions of Higher Education  IES – Instituições de Ensino Superior – to know both their weaknesses, their strengths and achievementsby taking into account the fact that some  specialists, on the international ... see more

Pags. 231 - 251  

Ronielton Rezende Oliveira,Carlos Alberto Goncalves,Henrique Cordeiro Martins

Organizational performance is often associated with competitive advantage. In strategy studie saimed at expanding communication on a global vision of organizations and their initiatives, strategic project management stands out, whichis related to the mech... see more

Pags. 252 - 275  

Daniel Fernando Padilha,Alini da Silva,Tarcísio Pedro da Silva,Michele Gonçalves

The aim of the study was to verify the effect of financial freedom on the market performance of companies in Brazil and Italy, by using a descriptive methodology given the aim to document procedures as well as to address the problem from a quantitative ap... see more

Pags. 276 - 292  

Benito Furtado Mota,Josedilton Alves Diniz,Leandro da Costa Santos

National and International research studies often relate fiscal transparency to political, socio-economic and fiscal variables. Therefore, this study seeks to analyze how budget execution (revenues and expenses) influence active fiscal transparency in mun... see more

Pags. 293 - 313