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Restrictive measures on capital inflow in Brazil in the OTC derivative market: impact on non-financial firms
In August 2011, the Brazilian government taxed short positions in the foreign exchange (FX) derivative market in order to weaken the surge of post-crisis capital inflow, discourage carry trade strategies on the Real and ...
The use and misuse of graphs in stand-alone annual reports
Previous studies have proven that graphs are often manipulated to feign a better and sometimes unreal image of the company to investors and other users of annual reports, who rely on graphical disclosure in their decision-making ...