Editorial

• Autor(a) principal: Lopes, Alexsandro Broedel
• Data de Publicação: 2006
• 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/473

BBR-Brazilian Business Review enters its third year of existence faithful to its goal of being a vehicle for publishing outstanding articles in the area of business in Brazil. This edition has been expanded. There are nine articles covering a wide range of business-related subjects. Luiz Alberto Nascimento Filho and Pedro Massa discuss the role of the subsidiaries of multinationals in the soft drink industry, focusing on the theme of globalization and the challenges companies face in the process of internationalizing their activities. Cecílio Daher, Edwin Silva and Adelaida Fonseca take an innovative look at the role of reverse logistics in companies’ integrated value chain. Milton dos Santos discusses information management in Brazilian companies, focusing on the use of information as a strategic tool to generate value. Dione Soustem and Eliandro Schvirck examine the measurement of profit and its relationship with calculating ROA. The authors explain the significant impacts of these measurement models on calculating this important financial indicator. Marcelle Oliveira, Bruno Oliveira, Wilton Daher and Maisa Ribeiro discuss the very current theme of disclosure of social responsibility by Brazilian companies. The authors conclude that there are signs of progress in the disclosure practices in Brazil. Ariovaldo dos Santos and Edison Paulo write about earnings management practices of Brazilian companies through deferral of foreign exchange losses due to currency devaluations. They find strong indications of this practice in the period studied. Eurilton Araújo examines the generalized method of moments (GMM) as an estimator based on the theory of information. José Alonso Borba and Fernando Murcia discuss the opportunities for academic publication in English language periodicals classified at the CAPES periodicals site. Finally, Geraldo Alemandro Leite, Gilberto Martins and Fábio Frezatti look at the relationship between the profiles of students in the accounting sciences and their academic performance. The results presented by the authors can be very useful for educators and researchers aiming to improve accountancy study programs.