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Stock exchange listing induces sophistication of capital budgeting (Record no. 48524)

000 -LEADER
fixed length control field 01493naa a2200217uu 4500
001 - CONTROL NUMBER
control field 5061115045847
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20190211152729.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 150611s2014 bl ||||gr |0|| 0 spa d
999 ## - SYSTEM CONTROL NUMBERS (KOHA)
Koha Dewey Subclass [OBSOLETE] PHL2MARC21 1.1
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title spa
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name MENDES-DA-SILVA, Wesley
9 (RLIN) 30870
242 10 - TRANSLATION OF TITLE BY CATALOGING AGENCY
Title Listagem em bolsa induz sofisticação do orçamento de capital
245 10 - TITLE STATEMENT
Title Stock exchange listing induces sophistication of capital budgeting
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. São Paulo :
Name of publisher, distributor, etc. FGV,
Date of publication, distribution, etc. set./out. 2014
520 3# - SUMMARY, ETC.
Summary, etc. This article compares capital budgeting techniques employed in listed and unlisted companies in Brazil. We surveyed the Chief Financial Officers (CFOs) of 398 listed companies and 300 large unlisted companies, and based on 91 respondents, the results suggest that the CFOs of listed companies tend to use less simplistic methods more often, for example: NPV and CAPM, and that CFOs of unlisted companies are less likely to estimate the cost of equity, despite being large companies. These findings indicate that stock exchange listing may require greater sophistication of the capital budgeting process
590 ## - LOCAL NOTE (RLIN)
Local note ISSN Online: 2178938X
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name SAITO, Richard Saito
9 (RLIN) 52232
773 08 - HOST ITEM ENTRY
Title Revista de Administração de Empresas - RAE
Related parts 54, 5, p. 560-574
Place, publisher, and date of publication São Paulo : FGV, set./out. 2014
International Standard Serial Number ISSN 00347590
Record control number
856 42 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier http://rae.fgv.br/sites/rae.fgv.br/files/artigos/stock_exchange_listing_induces_sophistication_of_capital_budgeting_0.pdf
Link text Acesso
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Periódico
998 ## - LOCAL CONTROL INFORMATION (RLIN)
-- 20150611
Operator's initials, OID (RLIN) 1504^b
Cataloger's initials, CIN (RLIN) Ana

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