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...

Full description

Bibliographic Details
Main Authors: João Gabriel Nascimento de Araújo, Umbelina Cravo Teixeira Lagióia, Tiago de Moura Soeiro, Aldemar de Araújo Santos
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