Informação adicional
| Índice | 1. INTRODUÇÃO |
|---|---|
| Curriculum Vitae | Rui Pedro Batista está a frequentar o Programa de Doutoramento no ISCTE em Gestão Internacional, Estratégia e Empreendedorismo. É professor assistente no ISCTE e no ISLA Campus Lisboa. Para além da experiência académica, é director da Económica, empresa líder na informação económica em Portugal. É Mestre em Gestão com a Tese: Avaliação de Empresas Cotadas (2000) e detém uma licenciatura em gestão de empresas. Nelson António é professor de estratégia no ISCTE e doutorado em Gestão (Bergishe Universitat Wuppertal/ Germany). Tem vindo a desenvolver a sua carreira académica como professor de estratégia desenvolvendo actividades de consultoria para várias empresas, nomeadamente no seu processo de internacionalização. Publicou inúmeros livros e artigos científicos em jornais internacionais e é professor de gestão na China (Xi’an Jiaotong University Management) e em África. |
| Referências Bibliográficas | Archambault, J.J. and M.E. Archambault, (2003). A Multinational Test of Determinants of Corporate Disclosure‟, The International Journal of Accounting, Vol. 38. Chee W. Chow and Adrian Wong-Boren (1987). The Accounting Review Vol. 62, No. 3 (Jul., 1987), pp. 533-541 Christensen, P. O., Feltham, G. (2000). Market performance measures and disclosure of private management information in capital markets. Review of Accounting Studies 5, 301-329. Coller, M., Yohn, T. L. (1997). Management forecasts and information asymmetry: An examination of bid-ask spreads. Journal of Accounting Research 35, 181-191. Cooke, T. E. (1989). Voluntary corporate disclosure by Swedish companies. Journal of International Financial Management and Accounting, 1(2), 171–195. Depoers, Florence. (2000). A cost benefit study of voluntary disclosure: Some empirical evidence from French listed companies. European Accounting Review, v. 9, p. 245-263 Diamond, D. W., and R. E. Verrecchia. (1991). Disclosure, liquidity, and the cost of capital. Journal of Finance 46 (4): 1325–1359. Korn, E., Schiller, U. (2003). Voluntary disclosure of nonproprietary information. Journal of Business Finance and Accounting 30, 1327-1339. Lambert, R., C. Leuz, and R. Verrecchia. (2007). Accounting information, disclosure, and cost of capital. The Accounting Review 82 (2): 705–729. Lambert, Richard A., Leuz, Christian and Verrecchia, Robert E., (2006). Accounting Information, Disclosure, and the Cost of Capital (March). Leland, H and Pyle, D. (1977). “Information Asymmetries, Financial Structure and Financial Interme- diation.” Journal of Finance 32 (May 1977), 737-48. Leuz, C. (1999) ‘Proprietary versus non-proprietary disclosures: voluntary cash flow statements and business segment reports in Germany’, Working Paper, Department of Business and Economics, Johann Wolfgang Goethe-Universitat, Frankfurt. Leuz, C., Verrecchia, R. (2000). The economic consequences of increased disclosure. Journal of Accounting Research 38, 91-124. Leuz, C., Wysocki, P. (2008). Economic consequences of financial reporting and disclosure regulation: A review and suggestions for future research. Working paper, University of Chicago. Leuz, Christian, and Peter Wysocki, (2006), Economic consequences of financial reporting and dis- closure regulation: What have we learned? Working paper, University of Chicago. Lev, B., Penman, S. H. (1990). Voluntary forecast disclosure, nondisclosure, and stock prices. Journal of Accounting Research 28, 49-76. Patel, S. A.; Blic, A.; Bwakira, L. (2002). Measuring transparency and disclosure at firm level in emerging markets. Emerging Markets Review. n. 3, p. 325-337. Sharpe, W. F. (1964), Capital asset prices: A theory of market equilibrium under conditions of risk. Journal of Finance 19 (3): 425–442. Skinner, D. (1994). Why firms voluntarily disclose bad news. Journal of Accounting Research 32, 38-60. Verrecchia, R. (1982). “Information Acquisition in a Noisy Rational Expectations Economy.” Econometrica 50 (November 1982), 1415-30. Verrecchia, R. (1990) ‘Information quality and discretionary disclosure’, Journal of Accounting and Economics, 12: 365-80. |

