Referências: |
Bibliografia Básica
BERLE, A.; MEANS, G. The modern corporation and private property. New York: Harcourt, 1932.
DYE, Ronald. An evaluation of essays on disclosure and the disclosure literature in accounting. Journal of Accounting and Economics, v. 32. p.181 235, 2001.
FAMA, Eugene; JENSEN, Michael. Separation of ownership and control. Journal of law and economics, v. 26, June 1983.
JENSEN, Michael; MECKLING, William. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of financial economics, v. 3, October 1976.
LA PORTA, Rafael; SHLEIFER, Andrei; LOPEZ-DE-SILANES, Florencio. Corporate ownership around the world. Journal of finance, v. 54, 1999.
VERRECCHIA, Robert (2001). Essays on disclosure. Journal of Accounting and Economics. p. 97 180.
Bibliografia Complementar
CORE, John. A review of the empirical disclosure literature: discussion. Journal of Accounting and Economics. 2001. p. 441 456.
DIAMOND, Douglas; VERRECCHIA, Robert. Disclosure, liquidity, and cost of capital. The Journal of Finance. Vol. XLVI. 1991. p. 1325 1359.
DYE, Ronald. Proprietary and Nonproprietary disclosures. The Journal of Business. Vol. 59. 1986. p. 331 366.
_______ . Mandatory and voluntary disclosures: the cases of financial and real externalities. Accounting Review. Vol. 65. 1990. p. 1 - 24.
GILLAN, Stuart L. Recent developments in corporate governance: an overview. Journal of corporate finance. v. 12, 2006.
HEALY, Paul; PALEPU, Krishna. Information asymmetry, corporate disclosure, and the capital markets: a review of the empirical disclosure literature. Journal of Accounting and Economics. 2001. p. 405 440.
VERRECCHIA, Robert. Discretionary disclosure. Journal of Accounting and Economics. 1983. p. 179 - 194.
______ . Information quality and discretionary disclosure. Journal of Accounting and Economics. 1990. p. 365-380.
______ . Disclosure and the cost of capital. Journal of Accounting and Economics. 1999. p. 271 283.
WAGENHOFER, Alfred (1990). Voluntary disclosure with a strategic opponent. Journal of Accounting and Economics. p. 341 363.
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