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Fatores explicativos do nível de evidenciação nas páginas eletrônicas de municípios do sul do Brasil
(Universidade do Vale do Rio dos Sinos, 2014-01-10)
The aim of this thesis was to identify the factors that explain the level of disclosure (NE) of the most populous municipalities of southern Brazil, on the respective web pages published on the internet . In this sense, ...
Fatores explicativos do nível de evidenciação nas páginas eletrônicas de municípios do sul do Brasil
(Universidade do Vale do Rio dos Sinos, 2014-01-10)
The aim of this thesis was to identify the factors that explain the level of disclosure (NE) of the most populous municipalities of southern Brazil, on the respective web pages published on the internet . In this sense, ...
The role of the board in voluntary disclosure
(Emerald Group Publishing Ltd., 2018)
Purpose: Since 2012, the Brazilian Stock Exchange has recommended that listed companies inform them if they have conducted voluntary disclosure. The purpose of this study is to describe the voluntary disclosure by companies ...
Disclosure of climate risk information by the worlds largest companies
(CrossMark, 2018-02-10)
Estudo sobre o impacto da evidenciação de informações ambientais na rentabilidade e valor das empresas listadas na BM&FBOVESPA
(Universidade do Vale do Rio dos Sinos, 2014-03-21)
The objective of this study was to analyze if a relationship exists between the level of environmental information disclosure and the profitability and value of listed companies on the BM&FBovespa - Securities, Commodities ...
Estudo sobre o impacto da evidenciação de informações ambientais na rentabilidade e valor das empresas listadas na BM&FBOVESPA
(Universidade do Vale do Rio dos Sinos, 2014-03-21)
The objective of this study was to analyze if a relationship exists between the level of environmental information disclosure and the profitability and value of listed companies on the BM&FBovespa - Securities, Commodities ...
Discretionary-based disclosure: evidence from the Brazilian market
(ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, 2012)
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 ...
Disclosure ambiental no setor de utilidade pública da B3: uma análise dos fatores explicativos.
(Universidade Federal do Rio Grande do NorteBrasilUFRNCiências Contábeis, 2019-11-29)
This research aims to investigate which factors explain the mandatory environmental disclosure of companies listed in B3 in utilities sector in light of the CPC 25. For this, through a content analysis, we used the ...