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Abstract: The article proposes improvements in the integrated report, based on gaps identified in the governance system of Brazilian state-owned companies, which impact on their perception of value for the results/performance of these companies. The Governance System’s

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Gustavo Guimaraes Marchisotti
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Jose Rodrigues de Farias
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Sergio Luiz Braga França
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Rodrigo Gris Souza
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Abstract: The literature on interorganizational relationships has explored them at the organizational level and ignored interpersonal relationships. This paper consists of a literature review analyzing, consolidating, and synthesizing studies on boundary spanners in bu

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Ernando Fagundes
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Valdirene Gasparetto
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Abstract: We have analyzed the association between firms' life cycle stages (LCSs) and their debt maturity (DM). This paper deepens the discussion on capital structure from the perspective of the LCSs' dynamic effect associated with DM. The sample was composed by secon

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Leonardo Valter Bregonci
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Vagner Antônio Marques
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Bruno Magri Magalhães Pinto
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Hudson Fernandes Amaral
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Abstract: Business sectors may be affected by changes in their activity levels. For this reason, the administration requires tools that allow to show the impact on its profitability. The asymmetry in the behavior of the costs of companies belonging to the economic sect

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Juan Carlos Aguirre-Quezada
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Gabriela Duque-Espinoza
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Fernando Córdova-León
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Adrián Sigüencia-Muñoz
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Abstract: Several papers have connected management controls to strategic commitment, innovation, and corporate governance, among other organizational outcomes. There are few studies that relate the levers of control framework proposed by Simons (1995) to strategic alig

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Abstract: Culture plays a significant buying role in shaping different aspects of consumer behavior such as rational, impulse, and compulsive buying behavior. Impulse buying is one of the prevalent phenomena that significantly affect the sales revenue of companies. Thi

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Criterios Altamente Valorados / Criterios Deseables Criterios Cualitativos
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