Social disclosure of the brazilian enterprises listed by NYSE and BOVESPA: its relation to the levels of corporate governance
The transparency of accounting information awards credibility to the enterprises regarding their investors, mainly on respect to the results obtained by social projects. Thus, this article analyses whether the requirements of corporate governance defined by BOVESPA and NYSE contribute or not to suff...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Catarina
2009-11-01
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| Series: | Revista Contemporânea de Contabilidade |
| Subjects: | |
| Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/1843 |
| _version_ | 1818616616535982080 |
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| author | Rodrigo de Souza Gonçalves Elionor Farah Jreige Weffort Ivam Ricardo Peleias Andrea de Oliveira Gonçalves |
| author_facet | Rodrigo de Souza Gonçalves Elionor Farah Jreige Weffort Ivam Ricardo Peleias Andrea de Oliveira Gonçalves |
| author_sort | Rodrigo de Souza Gonçalves |
| collection | DOAJ |
| description | The transparency of accounting information awards credibility to the enterprises regarding their investors, mainly on respect to the results obtained by social projects. Thus, this article analyses whether the requirements of corporate governance defined by BOVESPA and NYSE contribute or not to sufficient disclosure of the resources allocated for social projects. The results of this research have shown that the levels of corporate governance defined by BOVESPA don’t influence the level of social disclosure, since the enterprises on Level 2 obtained better results that the ones of the New Market, being the Brazilian enterprises listed by NYSE the group with the major level of social disclosure. |
| first_indexed | 2024-12-16T16:52:38Z |
| format | Article |
| id | doaj.art-c05229ab15b34c47b8b76d4eb4a86211 |
| institution | Directory Open Access Journal |
| issn | 1807-1821 2175-8069 |
| language | Portuguese |
| last_indexed | 2024-12-16T16:52:38Z |
| publishDate | 2009-11-01 |
| publisher | Universidade Federal de Santa Catarina |
| record_format | Article |
| series | Revista Contemporânea de Contabilidade |
| spelling | doaj.art-c05229ab15b34c47b8b76d4eb4a862112022-12-21T22:23:59ZporUniversidade Federal de Santa CatarinaRevista Contemporânea de Contabilidade1807-18212175-80692009-11-0159719410.5007/2175-8069.2008v5n9p719914Social disclosure of the brazilian enterprises listed by NYSE and BOVESPA: its relation to the levels of corporate governanceRodrigo de Souza Gonçalves0Elionor Farah Jreige Weffort1Ivam Ricardo Peleias2Andrea de Oliveira Gonçalves3UNB - Brasília - DFFECAP - São Paulo - SPFECAP - São Paulo - SPUNIEURO - Brasília - DFThe transparency of accounting information awards credibility to the enterprises regarding their investors, mainly on respect to the results obtained by social projects. Thus, this article analyses whether the requirements of corporate governance defined by BOVESPA and NYSE contribute or not to sufficient disclosure of the resources allocated for social projects. The results of this research have shown that the levels of corporate governance defined by BOVESPA don’t influence the level of social disclosure, since the enterprises on Level 2 obtained better results that the ones of the New Market, being the Brazilian enterprises listed by NYSE the group with the major level of social disclosure.https://periodicos.ufsc.br/index.php/contabilidade/article/view/1843governança corporativasocial disclosureevidenciaçãocorporate governancedisclosure |
| spellingShingle | Rodrigo de Souza Gonçalves Elionor Farah Jreige Weffort Ivam Ricardo Peleias Andrea de Oliveira Gonçalves Social disclosure of the brazilian enterprises listed by NYSE and BOVESPA: its relation to the levels of corporate governance Revista Contemporânea de Contabilidade governança corporativa social disclosure evidenciação corporate governance disclosure |
| title | Social disclosure of the brazilian enterprises listed by NYSE and BOVESPA: its relation to the levels of corporate governance |
| title_full | Social disclosure of the brazilian enterprises listed by NYSE and BOVESPA: its relation to the levels of corporate governance |
| title_fullStr | Social disclosure of the brazilian enterprises listed by NYSE and BOVESPA: its relation to the levels of corporate governance |
| title_full_unstemmed | Social disclosure of the brazilian enterprises listed by NYSE and BOVESPA: its relation to the levels of corporate governance |
| title_short | Social disclosure of the brazilian enterprises listed by NYSE and BOVESPA: its relation to the levels of corporate governance |
| title_sort | social disclosure of the brazilian enterprises listed by nyse and bovespa its relation to the levels of corporate governance |
| topic | governança corporativa social disclosure evidenciação corporate governance disclosure |
| url | https://periodicos.ufsc.br/index.php/contabilidade/article/view/1843 |
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