Financial Reporting Quality and Sustainability Information Disclosure in Brazil

Souza, João Antônio Salvador de; Flach, Leonardo; Borba, José Alonso; Broietti, Cleber

doi:10.15728/bbr.2019.16.6.2

Cited by 18 publications

(12 citation statements)

References 43 publications

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“…The proxy for minority shareholders protection was based on the country enforcement level ( ENFOR ), measured using the State of Law indicator from World Bank's Worldwide Governance Indicators (Silva et al ., 2019). Finally, the transparency was evaluated through voluntary disclosure of corporate social responsibility reports ( DISCL ), whose variable was a dummy that received value 1 for companies that voluntarily disclosed information about corporate social responsibility (CSR), and 0 otherwise (Borges Junior, 2019; Souza et al. , 2020).…”

Section: Methodsmentioning

confidence: 99%

Corporate governance and capital structure in Latin America: empirical evidence

Junior

2022

JCMS

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PurposeThis study aims to examine the relationship between corporate governance mechanisms and the capital structure of Latin American firms.Design/methodology/approachThe sample included companies from Argentina, Brazil, Chile, Colombia, Mexico and Peru. The authors collected data from 201 non-financial companies between 2009 and 2018, totalizing 1,716 firm-year observations. The data were analyzed using descriptive statistics and linear regression models with panel data.FindingsThe main results indicated that chief executive officer duality, legal protection system and corporate social responsibility voluntary disclosure impact the firm's total debt ratio, corresponding to a positive effect for the first two variables and a negative for the last.Originality/valueThis study advances in two main ways. Firstly, due to the broad approach in which the authors addressed corporate governance, involving board composition, ownership structure, minority shareholders legal protection system and information disclosure. Secondly, by presenting empirical evidence about the effects of corporate governance on capital structure from an extensive sample of Latin American firms, the authors expect to contribute to the international debate on the capital structure due to the unique characteristics of Latin America in this regard.

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Section: Methodsmentioning

confidence: 99%

Corporate governance and capital structure in Latin America: empirical evidence

Junior

2022

JCMS

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“…On the other hand, the studies about the revised sustainability disclosure used one of four distinct methodologies to establish the indicators used as disclosure references. The most used methodology is mainly in the annual and sustainability reports, published by the respective organizations [32,64,[70][71][72][73][74][75] (to name a few more recent ones). Undoubtedly, organizations' reports are an essential source, as they allow stakeholders to litigate against organizations whenever conflicts of interest are established, given the information materiality.…”

Section: Disclosure Of the Sustainability Of Cooperativesmentioning

confidence: 99%

Sustainability Indicators: Information Asymmetry Mitigators between Cooperative Organizations and Their Primary Stakeholders

Macagnan

Seibert

2021

Sustainability

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The research aims to identify indicators of representative information on sustainability from the cooperative organizations’ primary stakeholders’ perspective to mitigate information asymmetry. The study develops in seven stages: the primary stakeholders’ selection and training; the evidence survey; the triangulation between stakeholder responses, forming an indicators list; the indicators analysis by specialists; tests for indicators disclosure; and the indicators validation through the disclosure analysis. As a result, a list contains 61 sustainability indicators from the primary stakeholders’ perspective, in four pillars: economic, 20; social, 18; environmental, 13; and cultural, 10. With the cooperative organizations’ websites disclosure analysis, we found that the disclosure policies focus more on information asymmetry mitigating in the pillars: cultural and social, with the environmental and economic being neglected. Therefore, the procedures for disclosing information on sustainability have weaknesses. These policies reduce the primary stakeholders’ reliability about the cooperatives management system respective, limiting the primary stakeholders’ perspective on the cooperative organization value.

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“…Alguns pesquisadores relatam que as mudanças contábeis são alavancadas e estruturadas a partir do esforço dos gestores das organizações que militam no setor público (Nor-Aziah & Scapens, 2007). Outros autores relacionaram, também, a questão da cultura (rotinas) e poder aos processos de mudanças (Williams & Seaman, 2001;ABERNETHY;VAGNONI, 2004;SANTOS;MACEDO;RODRIGUES, 2014;Souza et al, 2019).…”

Section: Introductionunclassified

Disclosure Dos Procedimentos Contábeis Patrimoniais

Piccini

Filho

Marques

2022

SINERGIA, ISSN impresso: 0102-7360 / ISSN online: 2236-7608, Ri

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O objetivo do estudo é apresentar uma metodologia para a criação de um índice de acompanhamento do nível de evidenciação dos procedimentos patrimoniais e apurar os resultados alcançados nos exercícios de 2015, 2016 e 2017 pelos municípios brasileiros. A abordagem teórica fundamentou-se na Teoria Institucional, cuja filosofia vem sendo utilizado na academia para explicar a adesão das práticas de contabilidade nas organizações. Metodologicamente criou-se um checklist de verificações, fundamentado no referencial teórico e no Plano de Implantação dos Procedimentos Contábeis Patrimoniais (PIPCP), exigido pela Secretaria do Tesouro Nacional. Foram pesquisados os demonstrativos contábeis dos municípios brasileiros, levantados do Sistema de Informações Contábeis e Fiscais do Setor Público Brasileiro (SICONFI). Os resultados demonstram que existem omissões de registros de ativos e passivos nos demonstrativos contábeis dos entes municipais brasileiros, porém reconhece-se um pequeno avanço quanto à evidenciação de procedimentos patrimoniais desde que o PIPCP foi exigido (2015). Fatores como população, Índice de Desenvolvimento Humano e existência de controle interno, apresentam-se associados ao crescimento desta evidenciação. A pesquisa contribui como uma alternativa para o acompanhamento, por parte dos órgãos de controles e público de interesse, quanto ao processo de adesão e evolução da convergência com as normais internacionais (IPSAS) no Brasil.

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Financial Reporting Quality and Sustainability Information Disclosure in Brazil

Cited by 18 publications

References 43 publications

Corporate governance and capital structure in Latin America: empirical evidence

Corporate governance and capital structure in Latin America: empirical evidence

Sustainability Indicators: Information Asymmetry Mitigators between Cooperative Organizations and Their Primary Stakeholders

Disclosure Dos Procedimentos Contábeis Patrimoniais

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