The most commonly used pricing approaches adopted by companies worldwide are based on costs, customer value, and competition. The purpose of the present study is to review the current status of publications on pricing globally with the addition of Brazilian literature, identify the most cited authors and highest publishing institutions, and outline further research opportunities. To this end, we use the bibliometric method to analyze relevant publications from the following four databases: Web of Science, Emerald, Elsevier, and Spell. A total of 286 papers from 195 periodicals and 31 journals (primarily from marketing, accounting, economics, and production engineering) are reviewed. The findings show that pricing is a complex and multifaceted topic involving far more than merely establishing selling prices, and that pricing managers face substantial challenges. The results also reveal that the cost-based pricing approach is superior to the perceived customer-value-based and the competition-based approaches. Finally, the findings show that pricing remains an underresearched topic, and is thus a fertile ground for further investigation.

RESUMOO investimento em ações requer estudos e a formulação de cenários de perspectivas, quanto aos lucros futuros, no sentido de determinar os possíveis retornos, sejam anormais ou não. O objetivo desta pesquisa é buscar evidências empíricas da relação entre o comportamento dos dividendos e os lucros anormais, com o propósito de se obter maior clareza sobre esse assunto. A pesquisa empregada é do tipo empírico-analítica, em que se utiliza o modelo de Ohlson para cálculo do lucro anormal e, em seguida, aplica-se a análise de regressão e a técni-ca de estatística descritiva. Os dados para análise foram coletados do banco de dados Economática, limitando-se a empresas com ações negociadas na Bolsa de Valores de São Paulo -BOVESPA, no período de 1996 a 2001. Espera-se, com isso, contribuir com o fornecimento de tais evidências empíricas. Nos resultados apresentados, constatou-se que não existe a relação entre o dividendo yield e o lucro anormal, mas a média dos dividendos é superior à média dos lucros anormais. Porém, tornam-se necessárias novas pesquisas, a fi m de buscar melhores evidências, utilizando períodos maiores de observação e/ou aplicação de outras técnicas.Palavras-chave: Análise de Regressão; Dividendos; Lucro Anormal; Modelo de Ohlson. ABSTRACT Investing in stocks requires

This study discusses the influence of internal and relational resources on the performance of purchasing companies in which strategic suppliers are involved in their business processes, through interaction with operational competencies. The discussion of competency development has followed an internal focus on the company influenced by the resource-based view. In turn, the relational view proposes strategies of interorganizational cooperation to develop competitive relationships through short- and long-term collaborative actions. This study fills an important gap in the field of resource theory in Latin America. The results show that relational vision categories, when integrated with operational competences, influence business performance.

Purpose -The purpose of this study was to use relational vision as a theoretical support for an investigation of how operational competencies are developed from the interaction of shared relational resources in the supply chain and to verify how these competencies allow the resources to be able to function, unity, integration and direction.Design/methodology/approach -This multihull study was based on semi-structured interviews with 13 representatives of four dyads from companies in the steel, automotive and industrial applications, pulp processing and manufacturing and application of flexible tubes.Findings -The results indicate that information, knowledge and learning are significant constructs to influence the development of operational skills in the supply chain because they represent the ability of the company to promote skills to efficiently use resources and create a barrier to imitation.