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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Universidade Federal do Ceará
2017-08-01
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Online Access: | http://www.periodicos.ufc.br/contextus/article/view/32289 |
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doaj-dfc58b6e5c3e4e3e9f3c9c3a7fc5319a2021-03-02T10:51:51ZengUniversidade Federal do CearáContextus1678-20892178-92582017-08-0115117219410.19094/contextus.v15i1.94530801ANALYSIS OF CORPORATE GOVERNANCE DISCLOSURE: A STUDY ON BRAZILIAN COMPANIESMarcelle Colares Oliveira0Domenico Ceglia1Lais Silva Lima2Vera Maria Rodrigues Ponte3Universidade Federal do CearáUniversidade Federal do Rio Grande do SulLojas AmericanasUniversidade Federal do CearáThis 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.http://www.periodicos.ufc.br/contextus/article/view/32289Corporate Governance. Disclosure. Brazilian Companies. Institutional Theory. United Nations. |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Marcelle Colares Oliveira Domenico Ceglia Lais Silva Lima Vera Maria Rodrigues Ponte |
spellingShingle |
Marcelle Colares Oliveira Domenico Ceglia Lais Silva Lima Vera Maria Rodrigues Ponte ANALYSIS OF CORPORATE GOVERNANCE DISCLOSURE: A STUDY ON BRAZILIAN COMPANIES Contextus Corporate Governance. Disclosure. Brazilian Companies. Institutional Theory. United Nations. |
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 |
series |
Contextus |
issn |
1678-2089 2178-9258 |
publishDate |
2017-08-01 |
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. |
topic |
Corporate Governance. Disclosure. Brazilian Companies. Institutional Theory. United Nations. |
url |
http://www.periodicos.ufc.br/contextus/article/view/32289 |
work_keys_str_mv |
AT marcellecolaresoliveira analysisofcorporategovernancedisclosureastudyonbraziliancompanies AT domenicoceglia analysisofcorporategovernancedisclosureastudyonbraziliancompanies AT laissilvalima analysisofcorporategovernancedisclosureastudyonbraziliancompanies AT veramariarodriguesponte analysisofcorporategovernancedisclosureastudyonbraziliancompanies |
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1724236040946843648 |