Essay on the Theory of Disclosure | Zendy

Bruno Meirelles Salotti | Zendy; Marina Mitiyo Yamamoto | Zendy

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Essay on the Theory of Disclosure

Author(s) -

Bruno Meirelles Salotti,

Marina Mitiyo Yamamoto

Publication year - 2005

Publication title -

brazilian business review

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 0.176

H-Index - 4

ISSN - 1808-2386

DOI - 10.15728/bbr.2005.2.1.4

Subject(s) - process (computing) , discretion , empirical research , phenomenon , computer science , subject (documents) , association (psychology) , base (topology) , management science , psychology , epistemology , economics , mathematics , law , political science , library science , operating system , philosophy , mathematical analysis , psychotherapist

The present essay is based on the paper by Verrecchia (2001) and seeks to present and discuss the analytical models developed from the theory of disclosure. Initially, research on this subject is classified into three categories: based on association, discretion and efficiency. Mathematical relations are shown for each category seeking to represent the disclosure phenomenon and the variables related to it. Besides this, game theory is presented as another possible approach to model the disclosure process. It is hoped that such models will serve as a theoretical base to develop hypotheses and conduct further research for empirical verification of these hypotheses, and consequently, based on such evidence, to improve the models to better represent the reality of the disclosure process.

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