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dc.contributor.author Jacques, Flavia Veronica Silva
dc.contributor.author Macagnan, Clea Beatriz
dc.date.accessioned 2015-09-02T00:08:41Z
dc.date.available 2015-09-02T00:08:41Z
dc.date.issued 2014
dc.identifier.citation JACQUES, Flávia Verônica Silva; MACAGNAN, Clea Beatriz. Disclosure of information in audit reports. Global Journal of Management and Business Research, v. 14, n. 5, p. 35-44, 2014. Disponível em: <https://globaljournals.org/GJMBR_Volume14/4-Disclosure-of-Information-in-Audit.pdf>. Acesso em: 01 set. 2015. pt_BR
dc.identifier.issn 2249-4588
dc.identifier.issn 0975-5853
dc.identifier.uri http://repositorio.furg.br/handle/1/5353
dc.description.abstract This study aimed to determine if the level of information included in audit reports was related to the average stock value of companies as listed in the Brazilian capital market. Of 255 companies, 44 financial entities were excluded because they operate in regulatory and competitive environments that are different from the other studied companies. The selected companies had at least one audit report over a 5-year period (2005 to 2009), which resulted in a final sample of 33 companies and a total of 165 observations. The study first analyzed the information content in the audit reports, and statistical analyses were then performed to compare the data. The results showed that the disclosure of accounting practices has a positive explanatory effect on the average share price variance. pt_BR
dc.language.iso eng pt_BR
dc.rights open access pt_BR
dc.subject Disclosure pt_BR
dc.subject Audit pt_BR
dc.subject Audit reports pt_BR
dc.subject Agency theory pt_BR
dc.title Disclosure of information in audit reports pt_BR
dc.type article pt_BR


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