| Referências: |
BÁSICAS:Antônio, R. M., Ambrozini, M. A., Magnani, V. M., & Rathke, A. A. (2020). O uso de derivativos para hedge melhora os ratings de crédito das empresas brasileiras? Revista Contabilidade & Finanças, 31(82), p. 50-66.Beaver, W. H. (2002). Perspectives on Recent Capital Market Research. The Accounting Review, 77(2), p. 453-474.Bernard, V. L., & Thomas, J. K. (1990). Evidence that stock prices do not fully reflect theimplications of current earnings for future earnings. Journal of Accounting and Economics, 13(4), p. 305-340.Botosan, C. A. (1997). Disclosure Level and the Cost of Equity Capital. The Accounting Review, 72(3), p. 323-349.Cochrane, J. H. (June 2005). Writing Tips for Ph. D. Students. University of Chicago.Conrad, J., Cornell, B., & Landsman, W. R. (2002). When Is Bad News Really Bad News? The Journal of Finance, 57(6), p. 2507-2532.Dechow, P. M., Hutton, A. P., & Sloana, R. G. (1999). An empirical assessment of the residual income valuation model. Journal of Accounting and Economics, 26(1-3), p. 1-34.Easton, P., & Monahan, S. (2005). An Evaluation of Accounting Based Measures of Expected Returns. The Accounting Review, 80(2), p. 501-538.Jong, A., Verbeek, M., & Verwijmeren, P. (2011). Firms’ debt-equity decisions when the static tradeoff theory and the pecking order theory disagree. Journal of Banking & Finance, 35(5), p. 1303-1314.Karuna, C. (2019). Capital markets research in accounting: Lessons learnt and futureimplications. Pacific-Basin Finance Journal, 55, p. 161-168.Kinney, W. (June 1986). Empirical Accounting Research design for PhD students. TheAccounting Review, p. 113-124.Kothari, S. P. (2001). Capital markets research in accounting. Journal of Accounting andEconomics 31, p. 105-231.Larcker, D. F., Richardson, S. A., & Tuna, I. (2007). Corporate governance, accounting outcomes, and organization performance, The Accounting Review, 82(4), p. 963-1008.Lee, C. M. (2001). Market efficiency and accounting research: a discussion of ‘capital market research in accounting’ by S.P. Kothari. Journal of Accounting and Economics, 31 p. 233-253.Lev, B. (1989). On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research. Journal of Accounting Research, 27, p. 153-192.Lev, B., & Gu, F. (2016). The End of Accounting and The Path Forward for Investors andManagers. New Jersy: John Wiley & Sons.Nahar, S., Mohammad Azim, M., & Jubb, C. A. (2016). Risk disclosure, cost of capital and bank performance. International Journal of Accounting & Information Management, 24(4), p. 476-494.Nelson, M. W., Elliott, J. A., & Tarpley, R. L. (2002). Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions. The Accounting Review, 77, p. 175-202.Santos, J. G. C., & Coelho, A. C. (2018). Value-relevance do disclosure: fatores e gestão de riscos em firmas brasileiras. Revista Contabilidade & Finanças, 29(78), p. 390-404.COMPLEMENTARES:Abarbanell, J., & Bernard, V. (2000). Is the U.S. Stock Market Myopic? Journal of Accounting Research, 38(2), p. 221-242.Abarbanell, J., & Lehavy, R. (2003). Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts’ earnings forecasts. Journal of Accounting and Economics, 36(1-3), p. 105-146.Ahmed, A. S., Kilic, E., & Lobo, G. J. (2006). Does recognition versus disclosure matter?evidence from value-relevance of banks' recognized and disclosed derivative financialinstruments. The Accounting Review, 81(3), p. 567-588.Armstrong, C., Core, J., Taylor, D., & Verrecchia, R. (2011). When Does Information Asymmetry Affect the Cost of Capital? Journal of Accounting Research, 49(1), p. 1-40.Ball, R., & Kothari, S. P. (1991). Security Returns around Earnings Announcements. TheAccounting Review, 66(4), p. 718-738.Barth, M. E., Elliott, J. A., & Finn, M. W. (1999). Market Rewards Associated with Patterns of Increasing Earnings. Journal of Accounting Research, 37(2), p. 387 |
