Browsing FGV EPGE - Escola Brasileira de Economia e Finanças by Subject "Ativos (Contabilidade)"

Now showing items 1-4 of 4

Ativos intangíveis, valor da firma e estrutura de capital no Brasil

Battelli, Beatriz Pulcherio
2011-05-25

Nos últimos anos, a importância dos ativos intangíveis vem crescendo consideravelmente, em função de ser um dos principais determinantes da vantagem competitiva de uma companhia. A implantação da nova lei contábil no Brasil ...
Hedge de crédito através de equity: uma análise empírica com uso de ativos corporativos brasileiros

Leite, Gustavo Ribas de Almeida
2011

This paper aims to analyze the results of an operation to hedge a diversified credit portfolio through the use of equity. Initially, a reference to the main theoretical aspects of this dissertation with their definitions ...
A stochastic discount factor approach to asset pricing using panel data

Araújo, Fabio; Issler, João Victor; Fernandes, Marcelo
2006-11-01

Using the Pricing Equation, in a panel-data framework, we construct a novel consistent estimator of the stochastic discount factor (SDF) mimicking portfolio which relies on the fact that its logarithm is the ìcommon ...
A stochastic discount factor approach to asset pricing using panel data asymptotics

Araújo, Fabio; Issler, João Victor
2011-05-27

Using the Pricing Equation in a panel-data framework, we construct a novel consistent estimator of the stochastic discount factor (SDF) which relies on the fact that its logarithm is the 'common feature' in every asset ...