Discretionary Based Disclosure
Mostrando 1-3 de 3 artigos, teses e dissertações.
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1. Discretionary-based disclosure: evidence from the Brazilian market
The primary objective of this paper is to identify the factors that explain Brazilian companies’ level of voluntary disclosure. Underpinning this work is the Discretionary-based Disclosure theory. The sample is composed of the top 100 largest non-financial companies listed in the Bolsa de Valores de São Paulo (Brazilian Securities, Commodities, and Future
BAR - Brazilian Administration Review. Publicado em: 2012-03
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2. Fatores determinantes do nível de disclosure voluntário de companhias abertas no Brasil / Determinant factors of corporate voluntary disclosure of Brazilian listed companies
O objetivo geral do presente trabalho é identificar os fatores que explicam o nível de disclosure voluntário de companhias abertas no Brasil. A pesquisa está fundamentada na Teoria do Disclosure Discricionário (VERRECCHIA, 2001), que fornece os subsídios teóricos e analíticos para se verificar em que circunstâncias os gestores e/ou as empresas estar
Publicado em: 2009
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3. O realismo jurídico norte-americano: uma reflexão sobre a vinculação do juiz constitucional ao direito positivo
This essay intends to analyze what American Legal Realism states about the importance of positive law in the process of judicial decision. The starting point is the perception that Brazil faces a moment of perplexity as to the power conferred to Supremo Tribunal Federal and the way it is exercised. The activity of the Brazilian Constitutional Courts members
Publicado em: 2008