Itens para a visualização no momento 1-2 of 2

    • Mandatory IFRS adoption in Brazil and firm value 

      Sampaio, Joelson Oliveira; Gallucci Netto, Humberto; Silva, Vinicius Augusto Brunassi
      2017
      Using diff-in-diff approaches and the propensity-score matching, this study focuses on firm-level Tobin´s q and Market-to-book outcomes for Brazilian firms who in 2008 were required by Law 11.638/07 to adopt the full ...
    • The short-selling skill of institutions and individuals: a market-wide and out-of-sample analysis 

      Chague, Fernando Daniel; Bueno, Rodrigo de Losso da Silveira; Giovannetti, Bruno Cara
      2018-02
      Using market-wide data from the Brazilian stock lending market, we find strong evidence of short-selling skill for some institutions and individuals. Skilled short-sellers present out-of-sample performance persistence, ...