Factors that Explain the Voluntary Disclosure of 100 Firms with More Negotiated Shares at BM&FBOVESPA
The disclosure of companies can take two perspectives, mandatory and voluntary disclosure. Normally, mandatory disclosure prints a standard disclosure, but when it comes to voluntary disclosure, this involves the endogenous nature of the company and, therefore, depends on the judgment of managers by...
| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio de Janeiro
2014-12-01
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| Series: | Revista Sociedade, Contabilidade e Gestão |
| Subjects: | |
| Online Access: | http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/2435/2102 |