Evidenciação contábil nos relatórios da administração das empresas participantes dos níveis de governança da BOVESPA

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

The disclosure of accounting information is one of the premises of the corporate governance, once this has as pillar the transparency, to reduce the uncertainties in the users is process decisive. In this sense the objective of the present is analyse the existent relationship among the disclosure degree in the Reports of the Directors and the level of governance in Bovespa in that meet the companies listed of the new market and of the differentiated levels in Bovespa. The study one inserts in the group of Research in Accounting Theory and International Accounting of the research line Financial Accounting of the PPGCC/FURB. The methodology of the applied research is classified as descriptive, of the type survey, with quali-quantitative approach and of cut seccional. Through the study accomplished at the Report of Director of the 58 Brazilian companies, listed at level 1 and 2 of governance and new market in Bovespa, according to BDI n 190/2005, of October 04, 2005. It was verified that the same ones present a percentile of success of 54,55%, between the classification of the analysis discriminante and of Bovespa, regarding the content of the disclosure of the obligatory items or recommended; and a percentile of success of 40,00%, between the classification of the analysis discriminante and of Bovespa, regarding the content of the disclosure of the items non obligatory and nor recommended. These percentile ones confirm the relationship among the disclosure degree in the Reports of Directors and the level of governance of companies listed at differentiated levels of governance in Bovespa

ASSUNTO(S)

corporate governance evidenciação disclosure governança corporativa relatório da administração ciencias contabeis report of directors

ACESSO AO ARTIGO

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