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Habilitation Thesis
DOI
https://doi.org/10.11606/T.12.2005.tde-23062022-174707
Document
Author
Full name
Marina Mitiyo Yamamoto
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2022
Committee
Martins, Eliseu (President)
Iudicibus, Sergio de
Marion, Jose Carlos
Niyama, Jorge Katsumi
Pagnani, Eolo Marques
Title in Portuguese
Teoria da divulgação aplicada ao mercado de capitais brasileiro sob a perspectiva da governança corporativa
Keywords in Portuguese
Contabilidade financeira
Governança corporativa
Mercado de capitais
Abstract in Portuguese
O objetivo geral do trabalho é analisar a importância da divulgação no mercado de capitais brasileiro, verificando a qualidade dessa divulgação e buscando explicar se ela exerce influência no nível de divulgação das informações voluntárias. Descreve e analisa a Teoria da Divulgação, sob as perspectivas obrigatória (mandatory disclosure) e voluntária (voluntary disclosure), considerando seu amplo desenvolvimento no ambiente acadêmico internacional. Avalia a hipótese da teoria da divulgação para explicar o fenômeno da divulgação voluntária no mercado de capitais brasileiro, considerando a existência do ponto de corte do nível de divulgação. Contribui para a utilização da teoria da divulgação no ambiente brasileiro.
Title in English
Disclosure theory applied to the brazilian capital market from the perspective of corporate governance
Keywords in English
Capital markets
Corporate governance
Financial accounting
Abstract in English
The general objective of the work is to analyze the importance of disclosure in the Brazilian capital market, verifying the quality of this disclosure and seeking to explain whether it influences the level of disclosure of voluntary information. It describes and analyzes the disclosure theory, from the mandatory (mandatory disclosure) and voluntary (voluntary disclosure) perspectives, considering its broad development in the international academic environment. Evaluates the hypothesis of the disclosure theory to explain the phenomenon of voluntary disclosure in the brazilian capital market, considering the existence of a cut-off point for the disclosure level. Contributes to the use of disclosure theory in the brazilian environment.
 
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Publishing Date
2022-06-23
 
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