Essay on the Theory of Disclosure

Detalhes bibliográficos
Autor(a) principal: Salotti, Bruno Meirelles
Data de Publicação: 2005
Outros Autores: Yamamoto, Marina Mitiyo
Tipo de documento: Artigo
Idioma: eng
por
Título da fonte: BBR. Brazilian Business Review (English edition. Online)
Texto Completo: http://www.bbronline.com.br/index.php/bbr/article/view/485
Resumo: The present essay is based on the paper by Verrecchia (2001) and seeks to present and discuss the analytical models developed from the theory of disclosure. Initially, research on this subject is classified into three categories: based on association, discretion and efficiency. Mathematical relations are shown for each category seeking to represent the disclosure phenomenon and the variables related to it. Besides this, game theory is presented as another possible approach to model the disclosure process. It is hoped that such models will serve as a theoretical base to develop hypotheses and conduct further research for empirical verification of these hypotheses, and consequently, based on such evidence, to improve the models to better represent the reality of the disclosure process.
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spelling Essay on the Theory of DisclosureEnsaio Sobre a Teoria da Divulgaçãocost of capitaldisclosurecorporate governanceteoria da divulgaçãoteoria dos jogosThe present essay is based on the paper by Verrecchia (2001) and seeks to present and discuss the analytical models developed from the theory of disclosure. Initially, research on this subject is classified into three categories: based on association, discretion and efficiency. Mathematical relations are shown for each category seeking to represent the disclosure phenomenon and the variables related to it. Besides this, game theory is presented as another possible approach to model the disclosure process. It is hoped that such models will serve as a theoretical base to develop hypotheses and conduct further research for empirical verification of these hypotheses, and consequently, based on such evidence, to improve the models to better represent the reality of the disclosure process.O presente ensaio baseia-se no paper de Verrecchia (2001) e tem como objetivo apresentar e discutir os modelos analíticos desenvolvidos a partir da metodologia positiva por pesquisas relacionadas à Teoria da Divulgação. Inicialmente, tais pesquisas são classificadas em três categorias: baseadas em associação, julgamento e eficiência. Para cada categoria de pesquisa, demonstram-se relações matemáticas que procuram representar o fenômeno da divulgação e das variáveis relacionadas a este fenômeno. Além disso, a Teoria dos Jogos é apresentada como uma outra abordagem possível para a modelagem do processo de divulgação. Espera-se que tais modelos sirvam como base teórica de sustentação para o desenvolvimento de hipóteses e a elaboração de pesquisas as quais objetivem a verificação empírica dessas hipóteses e, por conseqüência, a partir de tais evidências, a capacitação desses modelos na representação da realidade do processo de divulgação. FUCAPE Business Shool2005-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed ArticleArtigo revisado pelos paresapplication/pdfapplication/pdfhttp://www.bbronline.com.br/index.php/bbr/article/view/48510.15728/bbr.2005.2.1.4Brazilian Business Review; Vol. 2 No. 1 (2005): January to June 2005; 53-69Brazilian Business Review; v. 2 n. 1 (2005): Janeiro a Junho de 2005; 53-691808-23861807-734Xreponame:BBR. Brazilian Business Review (English edition. Online)instname:Fucape Business School (FBS)instacron:FBSengporhttp://www.bbronline.com.br/index.php/bbr/article/view/485/734http://www.bbronline.com.br/index.php/bbr/article/view/485/735Copyright (c) 2005 Brazilian Business Reviewhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessSalotti, Bruno MeirellesYamamoto, Marina Mitiyo2018-11-06T20:00:44Zoai:ojs.pkp.sfu.ca:article/485Revistahttps://www.bbronline.com.br/index.php/bbr/indexONGhttp://www.bbronline.com.br/index.php/bbr/oai|| bbronline@bbronline.com.br1808-23861808-2386opendoar:2018-11-06T20:00:44BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)false
dc.title.none.fl_str_mv Essay on the Theory of Disclosure
Ensaio Sobre a Teoria da Divulgação
title Essay on the Theory of Disclosure
spellingShingle Essay on the Theory of Disclosure
Salotti, Bruno Meirelles
cost of capital
disclosure
corporate governance
teoria da divulgação
teoria dos jogos
title_short Essay on the Theory of Disclosure
title_full Essay on the Theory of Disclosure
title_fullStr Essay on the Theory of Disclosure
title_full_unstemmed Essay on the Theory of Disclosure
title_sort Essay on the Theory of Disclosure
author Salotti, Bruno Meirelles
author_facet Salotti, Bruno Meirelles
Yamamoto, Marina Mitiyo
author_role author
author2 Yamamoto, Marina Mitiyo
author2_role author
dc.contributor.author.fl_str_mv Salotti, Bruno Meirelles
Yamamoto, Marina Mitiyo
dc.subject.por.fl_str_mv cost of capital
disclosure
corporate governance
teoria da divulgação
teoria dos jogos
topic cost of capital
disclosure
corporate governance
teoria da divulgação
teoria dos jogos
description The present essay is based on the paper by Verrecchia (2001) and seeks to present and discuss the analytical models developed from the theory of disclosure. Initially, research on this subject is classified into three categories: based on association, discretion and efficiency. Mathematical relations are shown for each category seeking to represent the disclosure phenomenon and the variables related to it. Besides this, game theory is presented as another possible approach to model the disclosure process. It is hoped that such models will serve as a theoretical base to develop hypotheses and conduct further research for empirical verification of these hypotheses, and consequently, based on such evidence, to improve the models to better represent the reality of the disclosure process.
publishDate 2005
dc.date.none.fl_str_mv 2005-01-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Artigo revisado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://www.bbronline.com.br/index.php/bbr/article/view/485
10.15728/bbr.2005.2.1.4
url http://www.bbronline.com.br/index.php/bbr/article/view/485
identifier_str_mv 10.15728/bbr.2005.2.1.4
dc.language.iso.fl_str_mv eng
por
language eng
por
dc.relation.none.fl_str_mv http://www.bbronline.com.br/index.php/bbr/article/view/485/734
http://www.bbronline.com.br/index.php/bbr/article/view/485/735
dc.rights.driver.fl_str_mv Copyright (c) 2005 Brazilian Business Review
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2005 Brazilian Business Review
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv FUCAPE Business Shool
publisher.none.fl_str_mv FUCAPE Business Shool
dc.source.none.fl_str_mv Brazilian Business Review; Vol. 2 No. 1 (2005): January to June 2005; 53-69
Brazilian Business Review; v. 2 n. 1 (2005): Janeiro a Junho de 2005; 53-69
1808-2386
1807-734X
reponame:BBR. Brazilian Business Review (English edition. Online)
instname:Fucape Business School (FBS)
instacron:FBS
instname_str Fucape Business School (FBS)
instacron_str FBS
institution FBS
reponame_str BBR. Brazilian Business Review (English edition. Online)
collection BBR. Brazilian Business Review (English edition. Online)
repository.name.fl_str_mv BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)
repository.mail.fl_str_mv || bbronline@bbronline.com.br
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