Reservas de lucros e sociedades anônimas

Authors

  • Arnaldo de Moraes Fonseca Universidade Federal Fluminense
  • Pamela Nunes dos Santos Universidade Federal Fluminense

DOI:

https://doi.org/10.20401/lagos.12.1.370

Keywords:

Business game, Profit reserve, Corporation

Abstract

The article aims to analyze the characteristics of the profit reserve divisions and the IPO, as well as their impacts on the simulated environment of business games in the discipline of Simulated Management Laboratory II. According to the rules of the Securities and Exchange Commission, the analysis carried out are expected to be constructive, helping to understand the proposed content.

Author Biographies

Arnaldo de Moraes Fonseca, Universidade Federal Fluminense

Graduação em Administração na Universidade Federal Fluminense, Volta Redonda, RJ, 

Pamela Nunes dos Santos, Universidade Federal Fluminense

Graduação em Administração na Universidade Federal Fluminense, Volta Redonda, RJ, 

References

Gil, A. C. (2008). Métodos e técnicas de pesquisa social. 6. ed.

Gonçalves, M. J. Q.(2002). Reserva de lucros a realizar e a retenção indiscriminada de lucros - Um estudo de caso. Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ, 7(2), 9-15.

Vieira, A., & Nicolau, L. F. (2020). Análise de Impacto da Abertura de Capital no Jogo de Empresas. REVISTA LAGOS, 11(1), 12-16.

Saldanha, C. C. T., Carmo, L. J. O., Lopes, C. C., & Araujo, U. P. (2018). A Percepção dos jogos de simulação como técnica de aprendizagem. Revista Ciências Administrativas, 24(1).

CVM. NOTA EXPLICATIVA DA INSTRUÇÃO CVM Nº 59/86 (1986). Recuperado de http://www.cvm.gov.br/export/sites/cvm/legislacao/notas-explicativas/anexos/nota059.pdf

Gitman, L. J. (1997). Princípios de administração financeira. São Paulo: Harbra.

Matos Brito, P. I., & Ramos, C. L. F. (2019). Aumentando a rentabilidade e lidando com excesso de caixa através dos dividendos. REVISTA LAGOS, 10(2), 137-156.

Teixeira, E. (2005). As três metodologias: acadêmica, da ciência e da pesquisa. 8 ed. Editora Vozes.

Assaf Neto, Alexandre. Mercado Financeiro (2015). 13. ed. São Paulo: Atlas.

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Published

2021-09-01

How to Cite

FONSECA, Arnaldo de Moraes; SANTOS, Pamela Nunes dos. Reservas de lucros e sociedades anônimas. REVISTA LAGOS, [S. l.], v. 12, n. 1, p. 31–33, 2021. DOI: 10.20401/lagos.12.1.370. Disponível em: https://lagos.vr.uff.br/index.php/lagos/article/view/370. Acesso em: 18 sep. 2024.

Issue

Vol. 12 No. 1 (2021): LAGOS Journal

Section

Relatos técnicos

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