文章基本信息

标题：Impacto do Nível de Disclosure no Custo de Capital das Empresas Brasileiras de Capital Aberto do Setor de Construção Civil
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作者：Juliana Sahão Bizelli ; Andrei Aparecido de Albuquerque ; Kamyr Gomes de Souza 等
期刊名称：Revista de Administração da UFSM
印刷版ISSN：1983-4659
出版年度：2017
卷号：10
期号：4
页码：592-613
DOI：10.5902/1983465914932
语种：Portuguese
出版社：Universidade Federal de Santa Maria
摘要：This research aimed to analyze the effect of disclosure level on the cost of capital of Brazilian public companies of construction sector. Basically, this study aimed to validate the negative relationship between the variables in the Brazilian capital market, as in international markets. The methodology used was quasi-experimental research the type ex post facto, applying multiple linear regression with panel data. In the results wasn’t found significant relationship between disclosure and cost of capital. So it wasn’t provided the negative relationship express by the theory between disclosure level and cost of capital in this business segment in the analyzed period.