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Essay on the Theory of Disclosure

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Author Info

  • Bruno Meirelles Salotti

    (University of São Paulo)

  • Marina Mitiyo Yamamoto

    (University of São Paulo)

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    Abstract

    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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    File URL: http://www.bbronline.com.br/public/edicoes/2_1/artigos/52x82c5w@@26112010180047.pdf
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    Bibliographic Info

    Article provided by Fucape Business School in its journal Brazilian Business Review.

    Volume (Year): 2 (2005)
    Issue (Month): 1 (January)
    Pages: 52-68

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    Handle: RePEc:bbz:fcpbbr:v:2:y:2005:i:1:p:52-68

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    Postal: Fucape Business School Brazilian Business Review Av. Fernando Ferrari, 1358, Boa Vista CEP 29075-505 Vitória-ES
    Phone: +55 27 4009-4423
    Fax: +55 27 4009-4422
    Web page: http://www.bbronline.com.br/
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    Related research

    Keywords: Cost of capital; disclosure; corporate governance.;

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    1. Evelyn Korn & Ulf Schiller, 2003. "Voluntary Disclosure of Nonproprietary Information: A Complete Equilibrium Characterization," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(9-10), pages 1327-1339.
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