DISCLOSURE VIA WEBSITE CORPORATIVO: UM EXAME DE INFORMAÇÕES FINANCEIRAS E DE GOVERNANÇA NO MERCADO BRASILEIRO
The objective of this paper is to analyze the relationship between the voluntary disclosures of relevant information on the websites of a sample of 282 non-financial Bovespa-listed publicly-quoted companies. Based on the relevance of the corporate information (financial and governance) assessed by t...
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2009-04-01
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doaj-31b92ca851a145679a7687502aa67c602020-11-24T22:06:45ZengFundação Getulio VargasRAE: Revista de Administração de Empresas 0034-75902178-938X2009-04-01492190205DISCLOSURE VIA WEBSITE CORPORATIVO: UM EXAME DE INFORMAÇÕES FINANCEIRAS E DE GOVERNANÇA NO MERCADO BRASILEIROJorge Arnaldo Maluf FilhoRubens FamáWesley Mendes-da-SilvaJosé Mauro Ferraz-AndradeThe objective of this paper is to analyze the relationship between the voluntary disclosures of relevant information on the websites of a sample of 282 non-financial Bovespa-listed publicly-quoted companies. Based on the relevance of the corporate information (financial and governance) assessed by the information intermediaries and that provide the basis for constituting weighted disclosure indices the results suggest that there is more disclosure: i) the bigger the firm is and the bigger the return on company shares; ii) in companies that have a special type of corporate governance; iii) for those categories of corporate information that are more requested by the rating agencies and by stock brokers; iv) in companies with larger debts.http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0034-75902009000200006&lng=en&nrm=isoDisclosureBrazilian companiescorporate governanceInternetinvestor relations. |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Jorge Arnaldo Maluf Filho Rubens Famá Wesley Mendes-da-Silva José Mauro Ferraz-Andrade |
spellingShingle |
Jorge Arnaldo Maluf Filho Rubens Famá Wesley Mendes-da-Silva José Mauro Ferraz-Andrade DISCLOSURE VIA WEBSITE CORPORATIVO: UM EXAME DE INFORMAÇÕES FINANCEIRAS E DE GOVERNANÇA NO MERCADO BRASILEIRO RAE: Revista de Administração de Empresas Disclosure Brazilian companies corporate governance Internet investor relations. |
author_facet |
Jorge Arnaldo Maluf Filho Rubens Famá Wesley Mendes-da-Silva José Mauro Ferraz-Andrade |
author_sort |
Jorge Arnaldo Maluf Filho |
title |
DISCLOSURE VIA WEBSITE CORPORATIVO: UM EXAME DE INFORMAÇÕES FINANCEIRAS E DE GOVERNANÇA NO MERCADO BRASILEIRO |
title_short |
DISCLOSURE VIA WEBSITE CORPORATIVO: UM EXAME DE INFORMAÇÕES FINANCEIRAS E DE GOVERNANÇA NO MERCADO BRASILEIRO |
title_full |
DISCLOSURE VIA WEBSITE CORPORATIVO: UM EXAME DE INFORMAÇÕES FINANCEIRAS E DE GOVERNANÇA NO MERCADO BRASILEIRO |
title_fullStr |
DISCLOSURE VIA WEBSITE CORPORATIVO: UM EXAME DE INFORMAÇÕES FINANCEIRAS E DE GOVERNANÇA NO MERCADO BRASILEIRO |
title_full_unstemmed |
DISCLOSURE VIA WEBSITE CORPORATIVO: UM EXAME DE INFORMAÇÕES FINANCEIRAS E DE GOVERNANÇA NO MERCADO BRASILEIRO |
title_sort |
disclosure via website corporativo: um exame de informações financeiras e de governança no mercado brasileiro |
publisher |
Fundação Getulio Vargas |
series |
RAE: Revista de Administração de Empresas |
issn |
0034-7590 2178-938X |
publishDate |
2009-04-01 |
description |
The objective of this paper is to analyze the relationship between the voluntary disclosures of relevant information on the websites of a sample of 282 non-financial Bovespa-listed publicly-quoted companies. Based on the relevance of the corporate information (financial and governance) assessed by the information intermediaries and that provide the basis for constituting weighted disclosure indices the results suggest that there is more disclosure: i) the bigger the firm is and the bigger the return on company shares; ii) in companies that have a special type of corporate governance; iii) for those categories of corporate information that are more requested by the rating agencies and by stock brokers; iv) in companies with larger debts. |
topic |
Disclosure Brazilian companies corporate governance Internet investor relations. |
url |
http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0034-75902009000200006&lng=en&nrm=iso |
work_keys_str_mv |
AT jorgearnaldomaluffilho disclosureviawebsitecorporativoumexamedeinformacoesfinanceirasedegovernancanomercadobrasileiro AT rubensfama disclosureviawebsitecorporativoumexamedeinformacoesfinanceirasedegovernancanomercadobrasileiro AT wesleymendesdasilva disclosureviawebsitecorporativoumexamedeinformacoesfinanceirasedegovernancanomercadobrasileiro AT josemauroferrazandrade disclosureviawebsitecorporativoumexamedeinformacoesfinanceirasedegovernancanomercadobrasileiro |
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