3 documents found, page 1 of 1
THE INFLUENCE OF VOLUNTARY DISCLOSURE ON COST OF FINANCING DEBT IN LISTED BRAZI...
Barros, Claudio Marcelo Edwards; Kos, Sonia Raifur; Consoni, Silvia; Colauto, Romualdo DouglasCorporate decisions directed to increase voluntary disclosure level may influence the cost of capital. In this sense, the objective of this research is to identify the effect of voluntary disclosure on debt cost of short and long-term financing in companies listed on the BM & FBOVESPA. The rationale for this study is to provide an alternative methodological approach to the examination of third-party capital...
IMPACT LOCK NEW YORK STOCK EXCHANGE (NYSE) ABOUT THE MARKET RISK OF NEGOTIATED ...
Barbosa, Josilene da Silva; Ribeiro, Flávio; Consoni, Silvia; Soares, Rodrigo Oliveira; Frega, José RobertoIn the last week of October 2012, due to the weather phenomenon Sandy, the Stock Exchange of New York (NYSE) suspended operations for two consecutive days. At the same time, the BM&FBovespa reduced its trading volume those days, which may be related due to integration between markets. The aim of this study was to verify if the closing of the NYSE, on 29 and 30 October 2012, changed the market risk of Brazil...
Divulgação voluntária e sua relação com gerenciamento de resultados contábeis
Consoni, SilviaResumo: Este estudo analisa a relação teórico-empírica entre divulgação voluntária e gerenciamento de resultados. O objetivo consiste em medir a divulgação voluntária de informações econômicas e financeiras para identificar a sua associação com o gerenciamento de resultados contábeis no contexto da convergência às normas internacionais de contabilidade no Brasil. Os argumentos delineados na literatura sobre o t...