Journal of
Public Administration and Policy Research

  • Abbreviation: J. Public Adm. Policy Res.
  • Language: English
  • ISSN: 2141-2480
  • DOI: 10.5897/JPAPR
  • Start Year: 2009
  • Published Articles: 147

Full Length Research Paper

Capital budgeting practices: A comparative study between a port company in Brazil and in Spain

Rogerio Joao Lunkes
  • Rogerio Joao Lunkes
  • Pos-doutorado em Contabilidade e Professor da Universidade Federal de Santa Catarina - UFSC.
  • Google Scholar
Vicente Ripoll-Feliu
  • Vicente Ripoll-Feliu
  • Doutor em Economia e Professor da Universidad de Valencia.
  • Google Scholar
Arturo Giner-Fillol
  • Arturo Giner-Fillol
  • Doutor em Contabilidade e Diretor da Autoridad Portuaria de Valencia.
  • Google Scholar
Fabricia Silva da Rosa
  • Fabricia Silva da Rosa
  • Pos-doutorado em Contabilidade e Professora da Universidade Federal de Santa Catarina - UFSC.
  • Google Scholar


  •  Received: 16 October 2014
  •  Accepted: 27 April 2015
  •  Published: 30 April 2015

How to cite this article

APA /
Lunkes, R. J., Ripoll-Feliu, V, Giner-Fillol, A, Silva da Rosa, F. (2015). Capital budgeting practices: A comparative study between a port company in Brazil and in Spain. Journal of Public Administration and Policy Research, 7(3), 39 - 49.
Chicago /
Rog&erio João Lunkes, Vicente Ripoll-Feliu, Arturo Giner-Fillol and Fabricia Silva da Rosa. "Capital budgeting practices: A comparative study between a port company in Brazil and in Spain." Journal of Public Administration and Policy Research 7, no. 3 (2015): 39 - 49.
MLA /
Rogeacute;rio Joatilde;o Lunkes, et al. "Capital budgeting practices: A comparative study between a port company in Brazil and in Spain." Journal of Public Administration and Policy Research 7.3 (2015): 39 - 49.