Voluntary disclosure level
Rev. bras. gest. neg. vol.18 número62
... Voluntary disclosure is seen as being motivated primarily by its effects on the perception of the company’s value in capital market (Verrecchia, 1983; Diamond & Verrecchia, 1991; Healy & Palepu, ...
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CARACTERÍSTICAS EXPLICATIVAS DO NÍVEL DE DISCLOSURE VOLUNTÁRIO DE MUNICÍPIOS DO ESTADO DE MINAS GERAIS
... the voluntary disclosure level of Minas Gerais municipalities in their homepages, whose level is represented by the Municipal Voluntary Disclosure Index ...educational ...
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Rev. contab. finanç. vol.25 número66
... information disclosure is an important means of communication between the company administration and investors and the other market ...for disclosure derives from the issue of information asymmetry and ...
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ATTITUDE TO THE ROLE OF CORPORATE POWER IN VOLUNTARY DISCLOSURE OF NON-FINANCIAL INFORMATION AND SUSTAINABILITY PERFORMANCE
... additional disclosure of information voluntarily (Kyo et ...information disclosure, relates to representation theory and information asymmetry ...information disclosure has always been one of the ...
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Alexithymic trait and voluntary control in healthy adults.
... Surprisingly, we did not find a significant relationship between the alexithymic trait and conflict processing. Conflict processing is an important component of voluntary control. It involves complex mental ...
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Test score disclosure and school performance
... The channels through such difference may act are differential effort levels between treated and control groups. Students now have a better predictor of their school quality and will react to it. In that relative sense, ...
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DETERMINANTES DO NÍVEL DE DISCLOSURE NOS RELATÓRIOS DE SUSTENTABILIDADE EM CONFORMIDADE COM O GLOBAL REPORTING INITIATIVE
... Os relatórios de sustentabilidade descrevem os impactos econômicos, ambientais e sociais das organizações. Por meio deles é possível medir e divulgar os impactos socioambientais causados pelas atividades das organizações ...
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Intellectual capital disclosure: the Portuguese case
... In the equations j (j=0,1,…,13) are the 13 parameters to estimate and i is the error term. Additionally, i represents each firm and t represents the period time (five years in the period analysed). We used three ...
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Effect of emotional picture viewing on voluntary eyeblinks.
... as voluntary eyeblinks As both of these mechanisms are accessible by the central nucleus of the amygdala, we reasoned that if valence-specific emotional modu- lation is not restricted to the reflex generating ...
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Voluntary electronic patient record state of the art
... In order to identify sources of information for the literature review, online search engines were used, Google and Pub Med, and the following expressions were introduced “Customer Relationship Management”, “Patient ...
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FATORES DETERMINANTES DO DISCLOSURE DO CAPITAL HUMANO
... ao disclosure do capital ...o disclosure do capital humano, enquanto o tamanho, a concentração acionária e o endividamento não apresentaram relação ...
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EUROPEAN ACCOUNTING AND MANAGEMENT REVIEW
... the disclosure of information of intellectual capital, based on the most recent European models of measurement and report of intellectual ...particular disclosure index, which reflects what we consider to ...
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A model for HIV disclosure of a parent’s and/or a child’s illness
... HIV disclosure of a parent’s and/or a child’s HIV status within the country will continue for years to ...of disclosure from the time of initial HIV diagnosis of an index person within an HIV-affected ...
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Disclosure of environmental matters - Galp Energy
... The research setting in this study is interesting because it has the ability to contribute to extend prior literature in several ways. First, the literature on legitimacy restoration strategies of reputation losses, ...
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Bergstrom, Blume, and Varian: Voluntary contributions and neutrality
... An even more surprising result emerges when noncontributors are involved in the redistribution. Cornes and Sandler (2000) showed that when there are three or more consumers a redistribution of income from noncontributors ...
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Hedge Accounting no Mercado Acionário Brasileiro: Efeitos na Qualidade da Informação Contábil, Disclosure e Assimetria de Informação.
... Conforme destacado na seção anterior, o enforcement gerado pelo atendimento aos critérios para designação do HA pode estar impactando a evidência encontrada. Assim, a próxima análise busca retratar se o maior ...
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TEORIA INSTITUCIONAL E DISCLOSURE DE SUSTENTABILIDADE: UMA INVESTIGAÇÃO NO SETOR DE ENERGIA ELÉTRICA / Disclosure and Institutional sustainability Theory: an investigation in the electricity sector
... de disclosure pode estar relacionado ao poder normatizador da Agência Nacional de Energia Elétrica (Aneel) sobre as empresas reguladas, concessionárias ou ...
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Disclosure Ambiental das Companhias do Setor de Petróleo, Gás e Biocombustíveis Listadas na BM&FBOVESPA: Uma Análise à Luz da Teoria da Legitimidade
... O disclosure ambiental diz respeito à divulgação de informações relacionadas ao meio ambiente como resposta as pressões exercidas pela sociedade, que exigem das empresas uma postura ambientalmente mais responsável ...
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Estrutura de propriedade e disclosure econômico e socioambiental nas maiores empresas do Brasil
... o disclosure de RSC e a propriedade institucional de empresas listadas publicamente na Malásia, analisaram uma amostra que abrange 200 grandes empresas da Malásia, no período de 2000 a ...
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DISCLOSURE VOLUNTÁRIO NA GOVERNANÇA DE GESTÃO DE RISCOS E DESASTRES: UM INSTRUMENTO DE PESQUISA
... the disclosure practiced by municipal public entities, in relation to risk and disaster management, in order to promote ...the Voluntary Disclosure for Risk and Disaster Management ...
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