@incollection{,
	
					
					
					53AAF5E075CE0E24D3EF947ED097F05E
				,
	author={{Flavia Veronica SilvaJacques} and {Clea BeatrizMacagnan} and {Universidade Federal do Rio Grande (FURG)}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1453544
}

@incollection{b0,
	
	
		,
	title={{Production, Information Costs, and Economic Organization}}
		,
	author={{
			GAAkerlof
		} and {
			AAAlchian
		} and {
			HDemsetz
		}}
		
		
	
	
		,
	booktitle={{The market for "lemons": quality uncertainty and the market mechanism}}
				Oxford
		
			,
	year={1970. Aug. 1972. dec}
			62
			
		
	
	,
	note={The American Economic Review}

}

@book{b1,
	
	
		,
	title={{Compreensão do parecer do auditor independente no Brasil}}
		,
	author={{
			FranciscoAraujo
		} and {
			José
		}}
		
		
			,
	year={2003}
		
	

}

@incollection{b2,
	
	
		,
	title={{}}
	
	
		,
	journal={{Revista Brasileira de Contabilidade, v}}
		
			139
			
			,
	year={jan}
		
	
	,
	note={/fev}

}

@incollection{b3,
	
	
		,
	title={{Uncertainty and the welfare economics of medical care}}
		,
	author={{
			KJArrow
		}}
	
	
		,
	journal={{The American Economic Review. v. LIII}}
		
			5
			
			,
	year={1963}
		
	

}

@incollection{b4,
	
	
		,
	title={{An Empirical Evaluation of Accounting Income Numbers}}
		,
	author={{
			RJBall
		} and {
			WBrown
		}}
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			1
			
			,
	year={1968}
		
	

}

@book{b5,
	
	
		,
	title={{de 07 de dezembro de 1976 (Dispõe sobre o mercado de valores mobiliários e cria a Comissão de Valores Mobiliários}}
		,
	author={{
			Brasil
		} and {
			Lei N
		}}
		
		
		
			385
		
	

}

@book{b6,
	
	
		,
	title={{Lei n.º 6.404, de 15 de dezembro de 1976}}
		,
	author={{
			______
		}}
		
			,
	publisher={Dispõe sobre as Sociedades por Ações}
		
	

}

@incollection{b7,
	
	
		,
	title={{}}
		
	
	
		,
	journal={{Disponível}}
		
			,
	year={20 nov. 2010}
		
	

}

@book{b8,
	
	
		,
	title={{Altera e revoga dispositivos da Lei no 6.404, de 15 de dezembro de}}
		,
	author={{
			______Lei N
		}}
		11.638
		
			,
	year={2007. 1976}
		
	
	,
	note={de 28 de dezembro de. e da Lei no 6.385, de 7 de dezembro de 1976, e estende às sociedades de grande porte disposições relativas à elaboração e divulgação de demonstrações financeiras}

}

@incollection{b9,
	
	
		,
	title={{}}
		
	
	
		,
	journal={{Disponível}}
		
			20
			,
	year={2010}
		
	

}

@book{b10,
	
	
		,
	title={{Lei n.º 11.941, de 27 de Maio de 2009 (Altera a legislação tributária federal relativa ao parcelamento ordinário de débitos tributários}}
		,
	author={{
			______
		}}
		
	

}

@book{b11,
	
	
		,
	title={{concede remissão nos casos em que especifica}}
		
	

}

@book{b12,
	
	
		,
	title={{institui regime tributário de transição)}}
		
		
			,
	year={2010}
		
	
	,
	note={Acesso em: 30 dez}

}

@incollection{b13,
	
	
		,
	title={{The Demand of External Auditing: Size, Debt and Ownership Influences}}
		,
	author={{
			CWChow
		} and {
			A______; Wong-Boren
		}}
		
	
	
		,
	journal={{The Accounting Review}}
		
			52
			
			,
	year={1982. 1987}
		
	
	,
	note={The Accounting Review}

}

@book{b14,
	
	
		,
	title={{Deliberação n. 488, de 3 de Outubro de}}
		,
	author={{
			Comissão De Valores Mobiliarios -Cvm
		}}
		
		
			,
	year={2005. 2010}
			20
		
	

}

@book{b15,
	
	
		,
	title={{Aprova a NBC T 11 -Normas de Auditoria Independente das Demonstrações Contábeis com Alterações e dá outras providências}}
		,
	author={{
			Conselho
		} and {
			De Contabilidade
		}}
		
		
		
			,
	year={1997. 05 jan. 2010}
			820
		
	

}

@book{b16,
	
	
		,
	author={{
			______
		} and {
			Resolução
		}}
		
		n.º 1.037
		
		,
	title={{de 23 de agosto de 2005. Aprova NBC T 11.10. Continuidade Normal das Atividades da Entidade}}
				
			,
	year={05 jan. 2010}
		
	

}

@book{b17,
	
	
		,
	title={{Aprova a NBC TA 200 -Objetivos Gerais do Auditor Independente e a Condução da Auditoria em Conformidade com Normas de Auditoria)}}
		
		
			,
	year={2009. 05 jan. 2010}
		
	
	,
	note={Disponível em}

}

@incollection{b18,
	
	
		,
	title={{Disclosure in the corporate annual reports of Swedish companies}}
		,
	author={{
			TECooke
		}}
	
	
		,
	booktitle={{Accounting and Business Research}}
				
			,
	year={1989}
			19
			
		
	
	,
	note={s.l.}

}

@incollection{b19,
	
	
		,
	title={{Voluntary corporate disclosure by Swedish companies}}
		,
	author={{
			______
		}}
	
	
		,
	journal={{Journal of International Financial Management and Accounting}}
		
			1
			
			,
	year={1989}
		
	
	,
	note={s.l.}

}

@incollection{b20,
	
	
		,
	title={{Discretionary disclosure of reserves by oil and gas companies: an economic analysis}}
		,
	author={{
			ATCraswell
		} and {
			SLTaylor
		}}
		
	
	
		,
	journal={{Finance, and Accounting}}
		
			
			,
	year={1992. Jan}
		
	
	,
	note={Journal of Business. s.l.], n. 19}

}

@incollection{b21,
	
	
		,
	title={{Adverse selection in health insurance}}
		,
	author={{
			DMCutler
		} and {
			RJZeckhauser
		}}
		
	
	
		,
	journal={{National Bureau of Economic Research}}
		
			,
	year={1997. 1997}
		
	
	,
	note={29p. (NBER Working Paper; n.6107}

}

@incollection{b22,
	
	
		,
	title={{Auditor size and audit quality}}
		,
	author={{
			LEDeangelo
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			
			,
	year={1981. Dec}
		
	
	,
	note={s.l.}

}

@book{b23,
	
	
		
		,
	title={{FASB -Financial Account Standards Board}}
				
			,
	year={2010}
			20
		
	

}

@incollection{b24,
	
	
		,
	title={{The impact of size, stock market quotation, and auditors on voluntary disclosure in corporate annual reports}}
		,
	author={{
			MFirth
		}}
	
	
		,
	booktitle={{Accounting and Business Research}}
				
			,
	year={1979}
			
		
	
	,
	note={s.l.}

}

@incollection{b25,
	
	
		,
	title={{Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature}}
		,
	author={{
			PHealy
		} and {
			KPalepu
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			31
			
			,
	year={2001}
		
	

}

@incollection{b26,
	
	
		,
	title={{The Influence of Compapy Characteristics and Accounting Regulation on Information Disclosed by Spanish Firms}}
		,
	author={{
			BGInchausti
		}}
	
	
		,
	journal={{European Accounting Review}}
		
			
			,
	year={1997}
		
	
	,
	note={s.l.], v. 6, n. 1}

}

@incollection{b27,
	
	
		,
	title={{Theory of the firm: Managerial behavior, agency costs, and ownership structure}}
		,
	author={{
			MCJensen
		} and {
			WHMeckling
		}}
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			
			,
	year={1976}
		
	
	,
	note={s.l.}

}

@book{b28,
	
	
		,
	title={{A course of microeconomics theory}}
		,
	author={{
			DKreps
		}}
		
			,
	year={1994}
			,
	publisher={Harvester Wheatsheaf}
			,
	address={New York}
		
	

}

@book{b29,
	
	
		,
	title={{Exploring and Explaining Variations in Voluntary Disclosure in an European Emerging Capital Market: Evidence from the Arhens Stock Exchange}}
		,
	author={{
			SLeventis
		} and {
			PWeetman
		}}
		
		
			,
	year={2000. 2000}
		
		
			University of Aberdeen
		
	
	,
	note={Paper? [s.l.}

}

@incollection{b30,
	
	
		,
	title={{The importance of high quality accounting standards}}
		,
	author={{
			ALevitt
		}}
	
	
		,
	booktitle={{Accounting Horizons}}
				
			,
	year={1998}
			
		
	
	,
	note={s.l.], v. 12}

}

@incollection{b31,
	
	
		,
	title={{Factores Explicativos de la Revelación de Información de Activos Intangibles de Empresas que Cotizan en España}}
		,
	author={{
			CleaMacagnan
		} and {
			Beatriz
		}}
		
	
	
		,
	booktitle={{Tese (Doctorado en Creación}}
				Barcelona
		
			,
	year={2005}
		
		
			Estrategia y Gestión de Empresas) -Departamento de Economía de la Empresa, Universidade Autonoma de Barcelona
		
	

}

@book{b32,
	
	
		,
	title={{Economics, Organizacional & Management}}
		,
	author={{
			PMilgrom
		} and {
			JRoberts
		}}
		
		
			,
	year={1992}
			,
	publisher={Prentice-Hall}
			,
	address={New Jersey}
		
	

}

@incollection{b33,
	
	
		,
	title={{A Multi-Country Study of the Information in the Shorter Maturity Term Structure about Future Inoation}}
		,
	author={{
			FMishkin
		}}
	
	
		,
	journal={{Journal of International Money and Finance}}
		
			10
			
			,
	year={1991}
		
	
	,
	note={s.l.}

}

@book{b34,
	
	
		,
	title={{The determinants of voluntary financial disclosure by Swiss listed companies: A comment}}
		,
	author={{
			SOwusu-Ansah
		}}
		
			,
	year={1997}
			
		
	
	,
	note={The European Accounting Review. s.l.}

}

@incollection{b35,
	
	
		,
	title={{An empirical analysis of the determination of the extent disclosure in annual reports of joint stock companies in the Czech Republic}}
		,
	author={{
			JPatton
		} and {
			IZelenka
		}}
		
	
	
		,
	journal={{The European Accounting Review}}
		
			6
			
			,
	year={1997}
		
	
	,
	note={s.l.}

}

@book{b36,
	
	
		,
	title={{Evidenciação Contábil Voluntária: uma análise da prática adotada por companhias abertas brasileiras}}
		,
	author={{
			NeusaPiacentini
		}}
		
			,
	year={2004}
			,
	address={São Leopoldo, RS}
		
		
			Universidade do Vale do Rio dos Sinos -UNISINOS
		
	
	,
	note={Dissertação (Mestrado em Ciências Contábeis)-Programa de Pós-Graduação em Ciências Contábeis}

}

@incollection{b37,
	
	
		,
	title={{The Determinants of Voluntary Financial Disclosure by Swiss Listed Companies}}
		,
	author={{
			BRaffournier
		}}
	
	
		,
	booktitle={{The European Accounting Review}}
				
			,
	year={1995}
			
		
	
	,
	note={s.l.}

}

@incollection{b38,
	
	
		,
	title={{Equilibrium in competitive insurance markets: an essay on the economics of imperfect information}}
		,
	author={{
			MRothschild
		} and {
			JStiglitz
		}}
		
	
	
		,
	journal={{Quarterly Journal of Economics}}
		
			90
			
			,
	year={1976}
		
	

}

@incollection{b39,
	
	
		,
	title={{The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain}}
		,
	author={{
			OWallace
		} and {
			KNaser
		} and {
			AMora
		}}
		
		
	
	
		,
	booktitle={{Accounting and Business Research}}
				
			,
	year={1994}
			
		
	
	,
	note={s.l.], v. 25, n. 97}

}

@incollection{b40,
	
	
		,
	title={{Corporate competitive strategy voluntary disclosure and company characters}}
		,
	author={{
			JZhang
		}}
	
	
		,
	journal={{Social Science Research Network. Mai}}
		
			,
	year={2008. 2010}
		
	
	,
	note={Disponível em: <www.ssrn.com>. Acesso em: 12 set}

}

@book{b41,
	
	
		,
	title={{Unsecured liability (negative equity)}}
		
	

}

@book{b42,
	
	
		,
	title={{Negative position of circulating capital (deficiency of circulating capital)}}
		
	

}

@book{b43,
	
	
		,
	title={{Fixed-term loans with immediate maturities and no realistic prospect of payment or renewal, or overuse of short-term loans to finance long-term assets}}
		
	

}

@book{b44,
	
	
		,
	title={{Lack of debtors' financial capacity to pay their commitments with the entity 7. Late payments or financial inability to propose and pay dividends}}
		
	

}

@book{b45,
	
	
		,
	title={{Difficulty to meet the conditions of loan contracts (such as fulfillment of financial indexes contracted, guarantees or sureties)}}
		
	

}

@incollection{b46,
	
	
		,
	title={{Loss of license, franchise, important market, essential strategic supplier, or strategic financer 14. Difficulty of maintaining manpower essential to the maintenance of activity or lack of important supplies Other Indications 15. Breach of minimum capital requirements or other legal or regulatory requirements, including the statutory 16. Legal and administrative procedures or contingencies pending against the entity that result in obligations that cannot be met 17. Changes in legislation or government policy adversely affecting the entity 18. For the entities subject to control by governmental regulators, such as the CVM, the Central Bank of Brazil (Banco Central do Brasil -BCB), the National Electric Energy Agency (Agência Nacional de Energia Elétrica -Aneel)}}
	
	
		,
	booktitle={{Inability to obtain financing for development of new business products and for investments in increasing productive capacity Operational Indications 12. Loss of key personnel in the administration, without replacement 13}}
				
		
			National Telecommunications Agency (Agência Nacional de Telecomunicações -Anatel), National Health Agency (Agência Nacional de Saúde Suplementar -ANS ; Superintendência de Seguros Privados -Susep), Social Security (Secretaria de Previdência Complementar -SPC
		
	
	,
	note={Superintendent of Private Insurance. and others, the risk factors inherent in their activities should be considered 19. Uncertainty about the company's operational continuity}

}

@book{b47,
	
	
		,
	title={{Lawsuits (labor/civil/tax) moved by the company with or without legal deposit 2. Accounting adjustments made}}
		
	
	,
	note={including previous years}

}

@book{b48,
	
	
		,
	title={{Fixed assets -evaluation, reclassification, appreciation, depreciation, adjustment 5. Investments evaluation -evaluation method}}
		
	

}

@book{b49,
	
	
		,
	title={{Incomplete accounts and/or account reconciliations in progress: bank reconciliations}}
		
	

}

@book{b50,
	
	
		,
	title={{Accounts receivable subject to value changes due to changes in the law or legal decisions}}
		
	

}

@book{b51,
	
	
		,
	title={{Stocks: valuation/control/counting/registry errors 13. Provisions: losses, contingencies, rollback}}
		
	

}

@incollection{b52,
	
	
		,
	title={{Accounting systems/internal control -inadequate or inefficient Indicators of Disclosure -Other Events 25. Accepting contracts/plans/strategies 26. Split 27. Creation of retirement/pension plans for employees without actuarial reports or with differing values 28. Exclusion from tax reduction/installment programs: Refis/Paes/Paex 29. Inclusion in tax reduction/installment programs: Refis/Paes/Paex 30. Intervention and/or seizure of documents by fiscal authority/regulatory body 31. Legal recovery request 32. Notification of infraction by regulatory body 33. Reorganization of documents stream 34}}
	
	
		,
	booktitle={{of debts with shares 18. Accounting adjustments performed including earlier years 19. Loans: acquiring new debts, revision of terms and values, adjustments Other Accounting Information 20}}
				
	
	,
	note={Information on related subsidiaries or investees 22. Limitation of audit procedures -omission/unavailability of accounting records and/or evidentiary documents 23. Failure to comply with accounting practices and regulations 24. Reporting on explanatory notes without disclosure of caveat content 35. Trade accounts receivable/non-fulfilled 36. Absence of opinion}

}