A STUDY ABOUT THE ACCOUNTING DISCLOSURE OF BRAZILIAN FEDERAL DISTRICT AND STATES GOVERNMENTS FROM THE PERSPECTIVE OF THE LEGITIMACY THEORY AND POLITICAL COSTS
This study aimed to investigate the adherence from the perspective of the Legitimacy Theory and the hypothesis of Political Costs, the compulsory and voluntary accounting disclosures that the governments of Brazilian states plus the Federal District provide on its website. Based on works developed b...
Main Authors: | , , , |
---|---|
Format: | Article |
Language: | Portuguese |
Published: |
Universidade Estadual de Maringá
2017-01-01
|
Series: | Enfoque : Reflexão Contábil |
Online Access: | http://www.periodicos.uem.br/ojs/index.php/Enfoque/article/view/31554 |