Editorial

• Autor(a) principal: Lopes, Alexsandro Broedel
• Data de Publicação: 2004
• Tipo de documento: Artigo
• Título da fonte: BBR. Brazilian Business Review (English edition. Online)
• Texto Completo: http://www.bbronline.com.br/index.php/bbr/article/view/480

This second issue of the first volume of BBR – Brazilian Business Review maintains its philosophy as an instrument for publishing scientific works with strong methodological characteristics. Francislene de Paulo and Flávia Dalmácio discuss the explanatory notes to the financial statement and the president’s message as sources of information and disclosure for Espírito Santo-based companies. Ivone Gonçalves Luiz, Luciene Santana and Álvaro Ricardino Filho discuss the suitability of the company’s financial statements that have received ANEFAC/FIPECAPI/SERASA awards in 2003 with regards to the disclosure of the companies’ liabilities. Reinaldo Guerreiro, Beng Soo Ong and Ariovaldo dos Santos debate the controller’s and commercial management’s perception on the use of sales promotion systems. The results indicate some convergence of perception of the two groups studied. In a highly conceptual paper, Fábio Frezatti discusses the several budget dimensions and their implications for company management. In a second follow-up article, César Medeiros Cupertino and Paulo Roberto Barbosa Lustosa analyze the empirical testing of the Ohlson Model and show that no consensus has yet been achieved on the best way to estimate the model’s informational parameters.   I warmly  invite  the  Brazilian academic community  to contribute to the BBR – Brazilian Business Review in its mission to increase the publication’s penetration and the disclosure of scientific papers in Brazil.