Disclosure Index
Mostrando 1-12 de 21 artigos, teses e dissertações.
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1. 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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2. Income Tax of Portuguese Listed Companies in Financial and Corporate Social Responsibility Reports
Resumo Objetivo: O objetivo do estudo foi avaliar a divulgação de informações sobre imposto de renda pela perspectiva da responsabilidade social. Especificamente, a pesquisa tem como objetivo averiguar a relação entre os diversos aspectos da divulgação de informações sobre o imposto de renda, ou seja, a abrangência, a alíquota efetiva e a divulg
Rev. bras. gest. neg.. Publicado em: 23/09/2019
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3. Acquisition of family farm foods in municipalities of São Paulo state: The influence of the management of the School Feeding Program and municipal characteristics
RESUMO Objetivo Descrever e analisar os aspectos da implementação da compra da agricultura familiar, de acordo com o tipo de gestão do Programa de Alimentação Escolar e características dos municípios do estado de São Paulo. Métodos Estudo transversal descritivo-analítico, com amostra de 25 municípios de São Paulo que compraram da agricultura fa
Rev. Nutr.. Publicado em: 03/06/2019
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4. 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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5. 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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6. Evidenciação: índice de conformidade aplicado ao setor aeronáutico brasileiro
A good look at the evolution of mankind throughout history reveals a litany of key discoveries in the evolution of mankind. Occupying the top echelon of these discoveries albeit distinctive is mankinds ability to communicate with each other via gestures, mime, and speech. Precisely thus rooted on this historical landmark is the entirety of this work based. I
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 07/11/2012
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7. Three essays on local demand for public services
Local provision of public services has the positive effect of increasing the efficiency because each locality has its idiosyncrasies that determine a particular demand for public services. This dissertation addresses different aspects of the local demand for public goods and services and their relationship with political incentives. The text is divided in
Publicado em: 03/05/2012
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8. A divulgação da perda por impairment nas empresas brasileiras de capital aberto
The current global scenario whose foundations are based on the economic globalization process has resulted in the need for companies to prepare their financial statements based on uniform standards to enable standardized accounting reports with the necessary homogeneity, thus providing the most efficient way the users needs for accounting information who hav
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 25/02/2011
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9. Índice de conformidade de evidenciação (ICE) : uma aplicação
The accounting has as one of its main functions the communication of facts occurring in a given period for your users. For this function is successful, the Accounting constantly improves its documentary, standardizing reporting mechanisms and find the realities and needs of users with respect to the measurement and disclosure of information relevant to them.
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 27/05/2010
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10. The relationship between the adoption of corporate governance recomended practices and the level of disclosure / A relação entre a adoção de práticas recomendadas de governança corporativa e o nível de evidenciação
O Conselho de Administração (CA) é foco de diversas pesquisas por ser considerado o principal mecanismo de governança corporativa. Inserido na linha de pesquisa que investiga o impacto da estrutura do CA sobre as decisões corporativas, esta pesquisa tem o intuito de verificar a relação entre o alinhamento às práticas recomendadas de governança rela
Publicado em: 2010
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11. Comparative analysis of disclosure index and the importance attached by stakeholders to information considered relevant for purposes of disclosure in institutions of higher education philanthropy in Brazil: an approach to theory of disclosure. / Análise comparativa entre o índice disclosure e a importância atribuída por stakeholders a informações consideradas relevantes para fins de divulgação em instituições de ensino superior filantrópicas do Brasil: uma abordagem d
Several studies related to the capital market have investigated the voluntary and mandatory disclosures, their effects and also the reasons that lead the organization to do it or not. However, they are incipient the studies that investigate the disclosure in educational institutions. In this sense, the objective of this these is to make a comparative analysi
Publicado em: 2009
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12. Information disclosure and stock liquidity: evidence from the Brazilian Iron and Steel sector / Divulgação de informações e liquidez de ações: evidências do setor de siderurgia e metalurgia do Brasil
In the context of the Theory of Disclosure, which studies phenomena related to information dissemination, this research aimed to study the relation between stock liquidity and the level of disclosure of Brazilian publicly-traded companies from the Iron and Steel sector between 1998 and 2007. To measure the stock liquidity concept, different measurement tools
Publicado em: 2009