Disclosure Voluntário de Informações Ambientais, Econômicas e Sociais em Cooperativas do Setor Agropecuário
This article aims to determinate and to compare the level of voluntary disclosure in financial statements of agricultural cooperatives and companies of the agricultural segment. In order to accomplish this, we have analyzed the financial statements of the year 2008. For data collection we used a met...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universidade Federal da Paraíba
2012-12-01
|
| Series: | Teoria e Prática em Administração |
| Subjects: | |
| Online Access: | http://periodicos.ufpb.br/ojs2/index.php/tpa/article/view/12314/9021 |
| _version_ | 1818474811654930432 |
|---|---|
| author | Murcia, Fernando Dal-Ri Marques, Tatiane de Oliveira Schultz, Charles Albino Hofer, Elza |
| author_facet | Murcia, Fernando Dal-Ri Marques, Tatiane de Oliveira Schultz, Charles Albino Hofer, Elza |
| author_sort | Murcia, Fernando Dal-Ri |
| collection | DOAJ |
| description | This article aims to determinate and to compare the level of voluntary disclosure in financial statements of agricultural cooperatives and companies of the agricultural segment. In order to accomplish this, we have analyzed the financial statements of the year 2008. For data collection we used a metric to guide the content analysis and, for data analysis, three indices were developed to permit the next three levels valuation: i) level of company compliance to the voluntary disclosure; ii) the disclosure level of firms that practice voluntary disclosure; iii) the general level of voluntary disclosure. We concluded that cooperatives have higher level of environmental and social voluntary disclosure than companies of the agricultural segment. On the other hand, companies of the agricultural segment have a higher level of economic voluntary disclosure. The conclusions confirmed the three hypotheses previously stated. It is worth mentioning that the results can not be generalized because they are restricted to a sample of a specific sector and based in the financial statements of one accounting period. |
| first_indexed | 2024-04-14T04:42:17Z |
| format | Article |
| id | doaj.art-d61ebbcd4aa646fa8588ef0df373a5fa |
| institution | Directory Open Access Journal |
| issn | 2238-104X |
| language | English |
| last_indexed | 2024-04-14T04:42:17Z |
| publishDate | 2012-12-01 |
| publisher | Universidade Federal da Paraíba |
| record_format | Article |
| series | Teoria e Prática em Administração |
| spelling | doaj.art-d61ebbcd4aa646fa8588ef0df373a5fa2022-12-22T02:11:38ZengUniversidade Federal da ParaíbaTeoria e Prática em Administração2238-104X2012-12-01225677Disclosure Voluntário de Informações Ambientais, Econômicas e Sociais em Cooperativas do Setor AgropecuárioMurcia, Fernando Dal-RiMarques, Tatiane de OliveiraSchultz, Charles AlbinoHofer, ElzaThis article aims to determinate and to compare the level of voluntary disclosure in financial statements of agricultural cooperatives and companies of the agricultural segment. In order to accomplish this, we have analyzed the financial statements of the year 2008. For data collection we used a metric to guide the content analysis and, for data analysis, three indices were developed to permit the next three levels valuation: i) level of company compliance to the voluntary disclosure; ii) the disclosure level of firms that practice voluntary disclosure; iii) the general level of voluntary disclosure. We concluded that cooperatives have higher level of environmental and social voluntary disclosure than companies of the agricultural segment. On the other hand, companies of the agricultural segment have a higher level of economic voluntary disclosure. The conclusions confirmed the three hypotheses previously stated. It is worth mentioning that the results can not be generalized because they are restricted to a sample of a specific sector and based in the financial statements of one accounting period.http://periodicos.ufpb.br/ojs2/index.php/tpa/article/view/12314/9021Voluntary disclosureCooperativesCompanies. |
| spellingShingle | Murcia, Fernando Dal-Ri Marques, Tatiane de Oliveira Schultz, Charles Albino Hofer, Elza Disclosure Voluntário de Informações Ambientais, Econômicas e Sociais em Cooperativas do Setor Agropecuário Teoria e Prática em Administração Voluntary disclosure Cooperatives Companies. |
| title | Disclosure Voluntário de Informações Ambientais, Econômicas e Sociais em Cooperativas do Setor Agropecuário |
| title_full | Disclosure Voluntário de Informações Ambientais, Econômicas e Sociais em Cooperativas do Setor Agropecuário |
| title_fullStr | Disclosure Voluntário de Informações Ambientais, Econômicas e Sociais em Cooperativas do Setor Agropecuário |
| title_full_unstemmed | Disclosure Voluntário de Informações Ambientais, Econômicas e Sociais em Cooperativas do Setor Agropecuário |
| title_short | Disclosure Voluntário de Informações Ambientais, Econômicas e Sociais em Cooperativas do Setor Agropecuário |
| title_sort | disclosure voluntario de informacoes ambientais economicas e sociais em cooperativas do setor agropecuario |
| topic | Voluntary disclosure Cooperatives Companies. |
| url | http://periodicos.ufpb.br/ojs2/index.php/tpa/article/view/12314/9021 |
| work_keys_str_mv | AT murciafernandodalri disclosurevoluntariodeinformacoesambientaiseconomicasesociaisemcooperativasdosetoragropecuario AT marquestatianedeoliveira disclosurevoluntariodeinformacoesambientaiseconomicasesociaisemcooperativasdosetoragropecuario AT schultzcharlesalbino disclosurevoluntariodeinformacoesambientaiseconomicasesociaisemcooperativasdosetoragropecuario AT hoferelza disclosurevoluntariodeinformacoesambientaiseconomicasesociaisemcooperativasdosetoragropecuario |