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Divulgação voluntária da demonstração dos fluxos de caixa no mercado de capitais Brasileiro
14 references·5 citing·45 second hop
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(2002)"Gerenciamento" dos resultado…Essays on disclosure (2001)Essays on disclosureDisclosure Quality and Market Liquidity (2001)Disclosure Quality and Market…The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards (2000)The Development of Voluntary …Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Information quality and discretionary disclosure (1990)Information quality and discr…An Empirical Study of Selected Factors Influencing the Decision to List on Foreign Stock Exchanges (1988)An Empirical Study of Selecte…THE INCREMENTAL INFORMATION CONTENT OF ACCRUAL VERSUS CASH FLOWS (1987)THE INCREMENTAL INFORMATION C…Disclosure of Nonproprietary Information (1985)Disclosure of Nonproprietary …Ensaio teórico sobre a teoria da divulgação aplicada ao setor público brasileiro (2023)Ensaio teórico sobre a teoria…Adoção do Padrão Contábil Internacional nas Pequenas e Médias Empresas e seus Efeitos na Concessão de Crédito (2015)Adoção do Padrão Contábil Int…Determining Factors of the Level of Disclosure of Information on Business Combinations with the Entry into Force of the Accounting Standard CPC 15 (2014)Determining Factors of the Le…Factors explaining the level of voluntary human capital disclosure in the brazilian capital market (2013)Factors explaining the level …Fatores determinantes no disclosure em Responsabilidade Social Corporativa (RSC): um estudo qualitativo e quantitativo com empresas listadas na Bovespa (2011)Fatores determinantes no disc…The Future of the Multinational Enterprise (1976)The relationship between return and market value of common stocks (1981)Tobin's $q$ Ratio and Industrial Organization (1981)Information costs and home bias: an analysis of US holdings of foreign equities (2004)Political relationships, global financing, and corporate transparency: Evidence from Indonesia☆ (2006)The determinants and characteristics of voluntary disclosure by Indian banking companies (2007)Specification Tests in Econometrics (1978)Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Disclosure, Liquidity, and the Cost of Capital (1991)The Sarbanes‐Oxley Act of 2002 and Market Liquidity (2008)Voluntary disclosure and stock market liquidity: evidence from the Jordanian capital market (2009)Corporate green innovation and stock liquidity in China (2022)Discretionary disclosure (1983)Financial disclosure policy in an entry game (1990)Sustainable Development and Corporate Performance: A Study Based on the Dow Jones Sustainability Index (2007)Do environmental, social, and governance activities improve corporate financial performance? (2018)Climate Risk Disclosure and Institutional Investors (2023)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Why Firms Voluntarily Disclose Bad News (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Detecting Earnings Management. (1995)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)The economic implications of corporate financial reporting (2005)An Empirical Evaluation of Accounting Income Numbers (1968)SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME (1972)Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research (1987)Accruals, Cash Flows, and Equity Values (1999)How Do Earnings Numbers Relate to Stock Returns? A Review of Classic Accounting Research with Updated Evidence (2004)The Moderating Role of Competition in the Relationship between Nonfinancial Measures and Future Financial Performance* (2007)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Prospect Theory: An Analysis of Decision under Risk (1979)Diferença entre o Lucro Contábil e Lucro Tributável: Uma Análise sobre o Gerenciamento de Resultados Contábeis e Gerenciamento Tributário nas Companhias Abertas Brasileiras (2009)The effect of leverage on earnings management in Brazil (2012)Gerenciamento de resultados no Brasil: um survey da literatura (2013)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Ativos intangíveis e o desempenho empresarial (2006)Regulação da contabilidade: teorias e análise da convergência dos padrões contábeis brasileiros aos IFRS (2009)A contabilidade gerencial como ferramenta de apoio ao planejamento e ao controle: um estudo sobre duas empresas de grande porte do setor automotivo (2010)
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References

  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2001Essays on disclosure2,478 cited
  • 1985Disclosure of Nonproprietary Information1,923 cited
  • 1990Information quality and discretionary disclosure784 cited
  • 1987THE INCREMENTAL INFORMATION CONTENT OF ACCRUAL VERSUS CASH FLOWS275 cited
  • 1988An Empirical Study of Selected Factors Influencing the Decision to List on Foreign Stock Exchanges245 cited
  • 2002"Gerenciamento" dos resultados contábeis: estudo empírico das companhias abertas brasileiras.110 cited
  • 2003Manual de contabilidade das sociedades por ações: aplicável às demais sociedades109 cited
  • 2001Disclosure Quality and Market Liquidity77 cited
  • 2002The Statement of Corporate Governance Practices (Scgp), a Voluntary Disclosure and Corporate Governance Perspective62 cited
  • 2000The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards43 cited
  • 2005Essay on the Theory of Disclosure33 cited
  • 2002How Disclosure Quality Affects the Long-Run Level of Information Asymmetry30 cited

Cited by

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2013
Factors explaining the level of voluntary human capital disclosure in the brazilian capital market
43 cited
  • 2011Fatores determinantes no disclosure em Responsabilidade Social Corporativa (RSC): um estudo qualitativo e quantitativo com empresas listadas na Bovespa37 cited
  • 2014Determining Factors of the Level of Disclosure of Information on Business Combinations with the Entry into Force of the Accounting Standard CPC 1512 cited
  • 2015Adoção do Padrão Contábil Internacional nas Pequenas e Médias Empresas e seus Efeitos na Concessão de Crédito11 cited
  • 2023Ensaio teórico sobre a teoria da divulgação aplicada ao setor público brasileiro10 cited