Voluntary Disclosure
Mostrando 1-12 de 12 artigos, teses e dissertações.
-
1. The Effect of Global and National Value Chains on Environmental Innovation and Research and Development: An Analysis of Ibovespa Companies
Abstract Purpose To analyze the effect of national and global value chains on environmental innovation and research and development in the context of Brazilian companies listed on the Ibovespa. Theoretical framework Value chain and open innovation. Design/methodology/approach This is descriptive, documentary research that uses a quantitative approach, thr
Revista Brasileira de Gestão de Negócios. Publicado em: 2023
-
2. EVIDENCIAÇÃO VOLUNTÁRIA: ANÁLISE EMPÍRICA SOBRE O TOM USADO EM AUDIOCONFERÊNCIAS
RESUMO O objetivo desta pesquisa é realizar duas análises relacionadas à compreensão dos efeitos de uma evidenciação voluntária. Primeiro, analisar se o desempenho da empresa apresenta relação com o tom verbal da divulgação voluntária de uma audioconferência. Segundo, analisar se o tom verbal de divulgações voluntárias está relacionado com o
Rev. adm. empres.. Publicado em: 29/08/2019
-
3. Mecanismos de gobierno corporativo y capital intelectual
Abstract Purpose: The purpose of this paper is to identify the corporate governance characteristics of Spanish companies included in the Ibex35 stock price index that influence the voluntary information disclosure policy regarding their Intellectual Capital. Design/methodology/approach: The methodology used was content analysis of 115 annual reports from
Rev. bras. gest. neg.. Publicado em: 2017-09
-
4. Discretionary-based disclosure: evidence from the Brazilian market
The primary objective of this paper is to identify the factors that explain Brazilian companies’ level of voluntary disclosure. Underpinning this work is the Discretionary-based Disclosure theory. The sample is composed of the top 100 largest non-financial companies listed in the Bolsa de Valores de São Paulo (Brazilian Securities, Commodities, and Future
BAR - Brazilian Administration Review. Publicado em: 2012-03
-
5. Contabilidade ambiental: um estudo do disclosure de informações ambientais, das empresas dos setores de alto impacto ambiental, integrantes do ISE Índice de Sustentabilidade Empresarial
A Contabilidade Ambiental tem por objetivo fornecer informações adequadas sobre a mensuração dos eventos econômicos relacionados ao meio ambiente, contribuindo por meio de seu disclosure, para o processo decisório dos usuários internos e externos. A busca por um maior disclosure e accountability das questões ambientais tem levado as empresas a promov
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 10/10/2011
-
6. Índice de conformidade de evidenciação (ICE) : uma aplicação
The accounting has as one of its main functions the communication of facts occurring in a given period for your users. For this function is successful, the Accounting constantly improves its documentary, standardizing reporting mechanisms and find the realities and needs of users with respect to the measurement and disclosure of information relevant to them.
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 27/05/2010
-
7. Comparative analysis of disclosure index and the importance attached by stakeholders to information considered relevant for purposes of disclosure in institutions of higher education philanthropy in Brazil: an approach to theory of disclosure. / Análise comparativa entre o índice disclosure e a importância atribuída por stakeholders a informações consideradas relevantes para fins de divulgação em instituições de ensino superior filantrópicas do Brasil: uma abordagem d
Several studies related to the capital market have investigated the voluntary and mandatory disclosures, their effects and also the reasons that lead the organization to do it or not. However, they are incipient the studies that investigate the disclosure in educational institutions. In this sense, the objective of this these is to make a comparative analysi
Publicado em: 2009
-
8. Fatores determinantes do nível de disclosure voluntário de companhias abertas no Brasil / Determinant factors of corporate voluntary disclosure of Brazilian listed companies
O objetivo geral do presente trabalho é identificar os fatores que explicam o nível de disclosure voluntário de companhias abertas no Brasil. A pesquisa está fundamentada na Teoria do Disclosure Discricionário (VERRECCHIA, 2001), que fornece os subsídios teóricos e analíticos para se verificar em que circunstâncias os gestores e/ou as empresas estar
Publicado em: 2009
-
9. Utilização da teoria da divulgação para avaliação da relação do nível de disclosure com o custo da dívida das empresas brasileiras / The use of disclosure theory for evawate the relation of level of disclosure with the costa of debt of brasilian companies
The objective of this research is to verify the relation between voluntary disclosure and the cost of debt of the companies. It is expected that the disclosure increase results in the reduction of information asymmetry and the risk given to the suppliers, and increases the visibility and the negotiation of their stocks, as well as the amount of information g
Publicado em: 2007
-
10. A influência dos sistemas de gestão ambiental baseados na ISO 14001 no valor de mercado das empresas brasileiras com ações negociadas na Bovespa
This dissertations goal is to identify, in the brazilians market shares, evidencies that companies with trading shares in the stock exchange, that detain the environmental management system based on the ISO 14001 standards, certified by an authorized entity by the INMETRO, shows, in their shares prices, bigger variations than companies from the same economic
Publicado em: 2006
-
11. Contabilidade ambiental : evidências do comportamento pró-ativo empresarial / Environment Accounting: evidences from pro-active enterprise behaviour
The objective of this dissertation is to identify how Accounting is allowing the disclosure of pro-active firm behaviour in relation to the environment. It also analyses the effectiveness of environment accounting information to help to make compatible economic development and environment conservation. In order to achieve these objectives a survey of the rel
Publicado em: 2006
-
12. Balancing commercial and public interests
A large number of randomized clinical trials with important health outcomes are completed each year. Those with favorable findings are typically reported and published rapidly, while the publication of those with unfavorable results is often delayed or given a positive "spin." This observation applies primarily to industry-sponsored trials. Our objectives ar
BioMed Central.