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Revista TOC 174 - setembro

Bibliografia referente ao artigo  «Aumentos de capital: enquadramento legal», da autoria de Graça Azevedo e Jonas Oliveira
  • Ventura, Raul (1996) Alterações do Contrato de Sociedade, 2ª Edição, Coimbra, Almedina, ISBN 972-40-0013-3.

Bibliografia referente ao artigo  «Informação contabilística e mercados financeiros, da autoria de Cláudia Maria Ferreira Pereira e António Melo Cerqueira
  • Aslan, H., Easley, D., Hvidkjaer, S., O’hara, M. (2011). The characteristics of informed trading: Implications for asset pricing. Journal of Empirical Finance, vol.18, no. 5, pp. 782-801.
  • Ball, Ray, 2006, "International Financial Reporting Standards (IFRS): pros and cons for investors”, Working paper, University of Chicago.
  • Bharath, M., Landsman, W. and Lang, M., 2008, "International accounting standards and accounting quality”, Working paper, Standford University and University of North Caroline at Chapel Hill.
  • Bhattacharya, N., Desai, H., Venkataraman, K. (2013). Does earnings quality affect information asymmetry? Evidence from trading costs.Contemporary Accounting Research,vol. 30,no. 2, pp. 482–516.
  • Bradshaw, Mark T., Brian J. Bushee and Gregory S. Miller, 2004, "Accounting choice, home bias, and U.S investment in non-U.S. firms”, Journal of Accounting Research, vol. 42, no. 5, pp.795-840.
  • Brown S., Hillegeist, S. (2007). How disclosure quality affects the level of information asymmetry. Review of Accounting Studies,vol. 12, no. 2/3, pp. 443-477.
  • Christie, Andrew A. and Jerold L. Zimmerman, 1994, "Efficient and Opportunistic Choices of Accounting Procedures: Corporate Control Contest”.The Accounting Review, vol. 69, no. 4, pp. 539-566.
  • Corwin, S., Schultz, P. (2012). A simple way to estimate bid-ask spreads from daily high and low prices. Journal of Finance, vol. 67, no. 2, pp. 719-759.
  • Dechow, p., Ge, w., Schrand, c. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, vol. 50, no. 2-3, pp. 344-401.
  • Dechow, P., Dichev, I. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review, vol. 77 (Supplement), pp. 35-59.
  • Dechow, P. M. and D. Skinner (2000) "Earnings management: reconciling the views of accounting academics, practitioners, and regulators”, Accounting Horizons, vol.14, no. 2, pp. 235-250.
  • Dechow, P., Sloan, R., Sweeney, A. (1995). Detecting Earnings Management.The Accounting Review, vol.70, no. 2, pp. 193-225.
  • Easley, D., O’hara, M. (2004). Information and the cost of capital. The Journal of Finance, vol.59, no. 4, pp. 1553-1583.
  • Ewert, R.,Wagenhofer, A. (2011). Earnings Quality Metrics and What They Measure. Working paper, August.University of Graz.
  • Francis, J., R. LaFond, P. M. Olsson, and K. Schipper, 2005, "The market pricing of accruals quality”.Journal of Accounting and Economics 39, 295-327.
  • Gelos, R. Gaston and Shang-Jin Wei (2005) "Transparency and international portfolio holdings”, Journal of Finance, vol. LX, no. 6, pp.2987-3020.
  • Hirshleifer, D., Teoh, S., Yu, J. (2011). Short arbitrage, return asymmetry, and the accrual anomaly. Review of Financial Studies, vol. 24, no. 7, pp. 2429-2461.
  • Jones, J. (1991). Earnings management during import relief investigations.Journal of Accounting Research,vol. 29, no. 2, pp. 193-228.
  • Jayaraman, S. (2008). Earnings volatility, cash flow volatility and informed trading. Journal of Accounting Research,vol.46, no. 4, pp. 809-851.
  • Kothari, S., Leone, A.,Wasley, C. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics,vol. 39, no. 1, pp. 163–197.
  • Nobes, Christopher, 2006, "The survival of International differences under IFRS: towards a research agenda”, Accounting and Business Research, 36, 3, pp.233-245.
  • Schipper, Katherine and Linda Vicent (2003) "Earnings Quality”, Accounting Horizons, supplement, pp.97-110.
  • Soderstrom, Naomi S. and Kevin Jialin Sun, 2007, "IFRS adoption and accounting quality: a review”, European Accounting Review, vol.16, no.4, pp. 675-702.



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