Analysis of corporate governance disclosure: a study on Brazilian companies

This study aims to compare Brazilian legislation to United Nations’ international recommendation with respect to the influence of each on the disclosure level of Brazilian companies’ CG practices. The theoretical approach is institutional theory. It is an exploratory study because CG disclosure is a...

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Autores principales:	Marcelle Colares Oliveira, Domenico Ceglia, Lais Silva Lima, Vera Maria Rodrigues Ponte
Formato:	article
Lenguaje:	EN ES PT
Publicado:	Universidade Federal do Ceará 2017
Materias:	Corporate Governance. Disclosure. Brazilian Companies. Institutional Theory. United Nations. Commerce HF1-6182 Economic theory. Demography HB1-3840
Acceso en línea:	https://doaj.org/article/dfc58b6e5c3e4e3e9f3c9c3a7fc5319a
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spelling	oai:doaj.org-article:dfc58b6e5c3e4e3e9f3c9c3a7fc5319a2021-11-22T12:12:50ZAnalysis of corporate governance disclosure: a study on Brazilian companies10.19094/contextus.v15i1.9451678-20892178-9258https://doaj.org/article/dfc58b6e5c3e4e3e9f3c9c3a7fc5319a2017-08-01T00:00:00Zhttp://www.periodicos.ufc.br/contextus/article/view/32289https://doaj.org/toc/1678-2089https://doaj.org/toc/2178-9258This study aims to compare Brazilian legislation to United Nations’ international recommendation with respect to the influence of each on the disclosure level of Brazilian companies’ CG practices. The theoretical approach is institutional theory. It is an exploratory study because CG disclosure is an insufficiently studied phenomenon in the light of institutional theory. The research amounts to a qualitative but also a quantitative one since its procedures encompass content analysis techniques to collect data and statistical tools to analyze them. Data were collected from all the companies belonging to IBOV Index, an indicator of the average quotations of Brazilian stock market’s most traded, representative shares. It was concluded that coercive forces exert more influence on the disclosure of corporate governance by the Brazilian companies studied, which means legally required indicators were more disclosed than those simply recommended by United Nations.Marcelle Colares OliveiraDomenico CegliaLais Silva LimaVera Maria Rodrigues PonteUniversidade Federal do CearáarticleCorporate Governance. Disclosure. Brazilian Companies. Institutional Theory. United Nations.CommerceHF1-6182Economic theory. DemographyHB1-3840ENESPTContextus, Vol 15, Iss 1 (2017)
institution	DOAJ
collection	DOAJ
language	EN ES PT
topic	Corporate Governance. Disclosure. Brazilian Companies. Institutional Theory. United Nations. Commerce HF1-6182 Economic theory. Demography HB1-3840
spellingShingle	Corporate Governance. Disclosure. Brazilian Companies. Institutional Theory. United Nations. Commerce HF1-6182 Economic theory. Demography HB1-3840 Marcelle Colares Oliveira Domenico Ceglia Lais Silva Lima Vera Maria Rodrigues Ponte Analysis of corporate governance disclosure: a study on Brazilian companies
description	This study aims to compare Brazilian legislation to United Nations’ international recommendation with respect to the influence of each on the disclosure level of Brazilian companies’ CG practices. The theoretical approach is institutional theory. It is an exploratory study because CG disclosure is an insufficiently studied phenomenon in the light of institutional theory. The research amounts to a qualitative but also a quantitative one since its procedures encompass content analysis techniques to collect data and statistical tools to analyze them. Data were collected from all the companies belonging to IBOV Index, an indicator of the average quotations of Brazilian stock market’s most traded, representative shares. It was concluded that coercive forces exert more influence on the disclosure of corporate governance by the Brazilian companies studied, which means legally required indicators were more disclosed than those simply recommended by United Nations.
format	article
author	Marcelle Colares Oliveira Domenico Ceglia Lais Silva Lima Vera Maria Rodrigues Ponte
author_facet	Marcelle Colares Oliveira Domenico Ceglia Lais Silva Lima Vera Maria Rodrigues Ponte
author_sort	Marcelle Colares Oliveira
title	Analysis of corporate governance disclosure: a study on Brazilian companies
title_short	Analysis of corporate governance disclosure: a study on Brazilian companies
title_full	Analysis of corporate governance disclosure: a study on Brazilian companies
title_fullStr	Analysis of corporate governance disclosure: a study on Brazilian companies
title_full_unstemmed	Analysis of corporate governance disclosure: a study on Brazilian companies
title_sort	analysis of corporate governance disclosure: a study on brazilian companies
publisher	Universidade Federal do Ceará
publishDate	2017
url	https://doaj.org/article/dfc58b6e5c3e4e3e9f3c9c3a7fc5319a
work_keys_str_mv	AT marcellecolaresoliveira analysisofcorporategovernancedisclosureastudyonbraziliancompanies AT domenicoceglia analysisofcorporategovernancedisclosureastudyonbraziliancompanies AT laissilvalima analysisofcorporategovernancedisclosureastudyonbraziliancompanies AT veramariarodriguesponte analysisofcorporategovernancedisclosureastudyonbraziliancompanies
_version_	1718417705852207104

Analysis of corporate governance disclosure: a study on Brazilian companies

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