000			01493naa a2200217uu 4500
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008			150611s2014 bl ||||gr |0|| 0 spa d
100	1		_aMENDES-DA-SILVA, Wesley _930870
242	1	0	_aListagem em bolsa induz sofisticação do orçamento de capital
245	1	0	_aStock exchange listing induces sophistication of capital budgeting
260			_aSão Paulo : _bFGV, _cset./out. 2014
520	3		_aThis 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			_aISSN Online: 2178938X
700	1		_aSAITO, Richard Saito _952232
773	0	8	_tRevista de Administração de Empresas - RAE _g54, 5, p. 560-574 _dSão Paulo : FGV, set./out. 2014 _xISSN 00347590 _w
856	4	2	_uhttp://rae.fgv.br/sites/rae.fgv.br/files/artigos/stock_exchange_listing_induces_sophistication_of_capital_budgeting_0.pdf _yAcesso
942			_cS
998			_a20150611 _b1504^b _cAna
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c48524 _d48524
041			_aspa