The Effects of Voting Ownership Concentration on Social and Environmental Disclosure: Empirical Evidence from Brazil
Purpose – This study aims to analyze the effects of voting ownership concentration on the social and environmental disclosure of Brazilian companies in their Annual Financial Statements. Design/methodology/approach – Econometric models were estimated considering a sample of 1,252 annual observatio...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Fundação Escola de Comércio Álvares Penteado
2019-11-01
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Series: | Revista Brasileira de Gestão De Negócios |
Subjects: | |
Online Access: | https://rbgn.fecap.br/RBGN/article/view/4026/pdf |