Editorial

• Autor(a) principal: Lopes, Alexsandro Broedel
• Data de Publicação: 2005
• 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/481

BBR - Brazilian Business Review reaches its second year consolidating the disposition to publish academic works of the highest methological rigor being at the same time relevant and contemporary. In this issue Roberta Alencar investigates the relation between disclosure and cost of capital for a sample of Brazilian firms. Being an exploratory study this works brings new evidence on the cost of capital behavior in Brazil. In the second paper Jorge Niyama presents a discussion of the current level of development of the accounting profession and its practices in Brazil. This study presents several implications for the understanding of the relation between accounting and Brazilian financial markets. Amaury José discusses the value relevance of accounting information to explain securities behavior of new and old economy firms. This study is supported by a large international literature and brings new light on this issue in Brazil. Bruno Salotti and Marina Yamamotto present the very first analytical work in the Brazilian literature relating voluntary disclosure and information economics. Last but not least, Josenildo dos Santos uses for the first time in Brazil the Newcomb-Benford law unfold new applications to auditing. This new issue is a significant step toward the consolidation of business scientific research in Brazil.      Alexsandro Broedel Lopes Chief Editor