Theory Of Disclosure
Mostrando 1-12 de 30 artigos, teses e dissertações.
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1. Does gender diversity moderate the relationship between CSR committees and Sustainable Development Goals disclosure? Evidence from Latin American companies
Abstract Purpose This study aims to investigate the association between the presence of a corporate social responsibility (CSR) committee and Sustainable Development Goals (SDGs) disclosure, as well as the moderating role of gender diversity in this relation. Design/methodology/approach The sample consists of 897 annual observations from 238 firms from Arg
RAUSP Management Journal. Publicado em: 2022
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2. Environmental disclosure in corporate websites: a study in Brazil and USA companies
Abstract Purpose The internet allows much corporate information to be instantly accessed from anywhere, at any time. To better inform the more diverse stakeholders, companies have used their websites as another tool for disclosure. The purpose of this paper is to contribute to the area of environmental accounting, as it investigates whether the companies lo
RAUSP Manag. J.. Publicado em: 2020-09
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3. O self no armário: uma teoria fundamentada sobre o silêncio de gays e de lésbicas no ambiente de trabalho
Resumo Estudos anteriores sugerem que a ocultação da orientação homossexual no trabalho pode levar a sentimentos de inautencidade, baixo comprometimento e depressão. Entretanto, diversos são os profissionais homossexuais que, após realizarem uma análise de risco e retorno da decisão de “sair do armário”, optam pelo silêncio. Diante disso, most
Cad. EBAPE.BR. Publicado em: 30/05/2019
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4. Manifestações Emocionais do Terapeuta Durante as Sessões: Por que Arriscar-se e Quais Benefícios Esperar?
Resumo A teorização contemporânea enfatiza o envolvimento emocional do terapeuta no relacionamento terapêutico. O objetivo desse estudo é compreender como esse envolvimento se dá na prática clínica e por que terapeutas escolham esse caminho. Foi desenvolvido um estudo a partir de entrevistas a 14 terapeutas, com perguntas sobre como utilizam suas emo
Psicol. cienc. prof.. Publicado em: 25/04/2019
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5. Mecanismos de gobierno corporativo y capital intelectual
Abstract Purpose: The purpose of this paper is to identify the corporate governance characteristics of Spanish companies included in the Ibex35 stock price index that influence the voluntary information disclosure policy regarding their Intellectual Capital. Design/methodology/approach: The methodology used was content analysis of 115 annual reports from
Rev. bras. gest. neg.. Publicado em: 2017-09
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6. Informes no financieros, desempeño anticorrupción y reputación corporativa
ABSTRACT Objective: This paper analyzes whether the anti-corruption reporting practices of the companies are a reflection of adequate anti-corruption systems put in place by companies, or whether the disclosure is merely a tool for companies to improve their reputation and thus maintain their legitimacy. Design/methodology/approach: We apply the PLS meth
Rev. bras. gest. neg.. Publicado em: 2015-12
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7. The Influence of Ownership Concentration on Firm Resource Allocations to Employee Relations, External Social Actions, and Environmental Action
ABSTRACT Objective: The purpose of this work is to examine the influence of ownership concentration on the funds allocated to CSR in Brazilian firm. Design/methodology/approach: Econometric models have been estimated, with an index of CSR as the dependent variable, and ownership concentration as the explanatory variable, together with relevant control va
Rev. bras. gest. neg.. Publicado em: 2015-04
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8. Trajetória intelectual de José Américo: contribuições para o pensamento social brasileiro
The objective of this work is to interpret the performance of José Américo de Almeida from a sociological viewpoint, in a context which comprises the period between the years 1920 and 1960. This period was marked by the modernization of industry, political and artistic transformations, and the shaping of Brazilian social thought. We have sought to highligh
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 30/03/2012
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9. Discretionary-based disclosure: evidence from the Brazilian market
The primary objective of this paper is to identify the factors that explain Brazilian companies’ level of voluntary disclosure. Underpinning this work is the Discretionary-based Disclosure theory. The sample is composed of the top 100 largest non-financial companies listed in the Bolsa de Valores de São Paulo (Brazilian Securities, Commodities, and Future
BAR - Brazilian Administration Review. Publicado em: 2012-03
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10. Empirical essays on IPOS : the Brazilian case
The purpose of this study is to empirically analyze the main factors that determine the first-day return and the Flipping activity in Brazilian IPOs, taking into account expected results according to national and international researches. The data base encompasses IPOs that took place between May 2004 and February 2011, summing up to 129 IPOs and approximate
Publicado em: 16/06/2011
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11. A new method for the assessment of patient safety competencies during a medical school clerkship using an objective structured clinical examination
INTRODUCTION: Patient safety is seldom assessed using objective evaluations during undergraduate medical education. OBJECTIVE: To evaluate the performance of fifth-year medical students using an objective structured clinical examination focused on patient safety after implementation of an interactive program based on adverse events recognition and disclosure
Clinics. Publicado em: 2011
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12. Uma abordagem geomÃtrica à teoria das probabilidades em nÃveis mÃdio e superior : produÃÃo de textos de divulgaÃÃo / A geometric approach to the theory of probability in high school and university levels; writing assignments disclosure
Esse trabalho tem como finalidade analisar a Teoria das Probabilidades pela Teoria da Medida buscando entender a relaÃÃo entre as duas disciplinas como uma fecunda possibilidade de vincular e enriquecer mutuamente o ensino de Probabilidade e Geometria em nÃveis mÃdio e superior, contribuindo para a superaÃÃo da posiÃÃo secundÃria destas matÃrias no
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 17/12/2010