Voluntary disclosure level

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Rev. bras. gest. neg.  vol.18 número62

Rev. bras. gest. neg. vol.18 número62

Voluntary disclosure is seen as being motivated primarily by its effects on the perception of the company’s value in capital market (Verrecchia, 1983; Diamond & Verrecchia, 1991; Healy & Palepu, 2001). hus, companies increase the level of voluntary disclosure in order to reduce the information asymmetry and thus take advantages of the beneits associated with greater stock liquidity and lower cost of capital (Leuz&Verrecchia, 2000; Botosan, 2004, 2006; Lima, 2009; Lopes & Alencar, 2010).here are also factors that explain diferences in the voluntary disclosure level among companies, many of which related to speciic features. In Brazilian capital market, Murcia and Santos (2012) found that industry, control of origin, profitability, leverage and external audit signiicantly inluence voluntary disclosure. On the other hand, company size, corporate governance and concentration of ownership control were not signiicant to have impact on it.
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CARACTERÍSTICAS EXPLICATIVAS DO NÍVEL DE DISCLOSURE VOLUNTÁRIO DE MUNICÍPIOS DO ESTADO DE MINAS GERAIS

CARACTERÍSTICAS EXPLICATIVAS DO NÍVEL DE DISCLOSURE VOLUNTÁRIO DE MUNICÍPIOS DO ESTADO DE MINAS GERAIS

This research aims to identify the characteristics that explain the voluntary disclosure level of Minas Gerais municipalities in their homepages, whose level is represented by the Municipal Voluntary Disclosure Index (M-VDI). The analyzed characteristics of pub- lic entities were the city manager gender, political party affiliation, educational level of the municipal manager, Gross Domestic Product (GDP) per capita, budgetary revenue, population, resources transfers from the Union to Municipalities, Municipal Human De- velopment Index (M-HDI), literacy rate, Firjan (Industries Federation of Rio de Janeiro State) Index of Municipal Development (FIMD), Firjan Index of Fiscal Management (FIFM), and participation in the Federal Resources Surveillance Program from public sweepstakes. The research sample was composed by 130 municipalities – 65 munici- palities were considered small size and 65 medium and large sizes. Empirical evidences pointed that the municipalities in the sample, in genera,l had low levels of voluntary information disclosure, showing that they are enjoying only in a limited way the benefits arising from a greater information disclosure. Results from the regression analysis have identified that, for the analyzed municipalities, the size of the public entity can be consid- ered an explanatory characteristic of voluntary disclosure level. Additionally, the FIMD can even be considered an explanatory factor for the level of voluntary information dis- closure, beyond the fact that the city’s manager is affiliated to political parties, named Partido dos Trabalhadores (PT – Workers Party), Partido do Movimento Democrático Brasileiro (PMDB – Brazilian Democratic Movement Party), or Partido da República (PR – Republic Party) to detriment of the others. These findings provided evidence that indicators of socioeconomic nature exert higher influence on voluntary disclosure level than other explanatory variables listed in this study.
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Rev. contab. finanç.  vol.25 número66

Rev. contab. finanç. vol.25 número66

Financial information disclosure is an important means of communication between the company administration and investors and the other market participants. he de- mand for disclosure derives from the issue of information asymmetry and agency conlicts between administrators and investors (Healy & Palepu, 2001). An indirect way to measure disclosure is by constructing an index based on observable variables related to disclosure. Observable as- pects may be both objective, having a numerical quantiica- tion, and subjective, related to information quality. So, this index shows the disclosure level of a group of companies, which may be used to show the compliance with standards if the items making up the index are required or it can de- monstrate the voluntary disclosure level. When the resear- cher uses a disclosure index his research, he may choose to use an index that already exists or construct his own index. By using already existing disclosure indexes, the researcher has the advantage of making direct comparisons of his re- search to previous studies (Marston & Shrives, 1991) and he also has the beneit of saving survey time, but restricts himself to pre-deined items, without having the lexibility to add or remove items as he deems needed in his survey. he current indexes may be the ranking of the Center for International Financial Analysis and Research (CIFAR), the Association for Investiment and Management Re- port (AIMR), and the transparency indicator of Standard & Poors. In Brazil, there are the transparency rankings of the Brazilian Association of Open Capital Companies (ABRASCA) and the award of the National Association of Finance Executives (ANEFAC).
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ATTITUDE TO THE ROLE OF CORPORATE POWER IN VOLUNTARY DISCLOSURE OF NON-FINANCIAL INFORMATION AND SUSTAINABILITY PERFORMANCE

ATTITUDE TO THE ROLE OF CORPORATE POWER IN VOLUNTARY DISCLOSURE OF NON-FINANCIAL INFORMATION AND SUSTAINABILITY PERFORMANCE

Regulations also provide for the additional disclosure of information voluntarily (Kyo et al., 2012). The starting point, and indeed the basis for the subject of information disclosure, relates to representation theory and information asymmetry problems. The results of recent studies show that information disclosure has always been one of the most important factors in reducing agency problems and information asymmetry. On the other hand, sustainability, according to the first and most well-known definition, is to meet the needs of the present, without compromising the ability of future generations to meet their needs (Snyersson, 2008). Focusing on the future lies at the heart of the contractual relationship between the company and the stakeholders. The future is also evident through sustainability. Regardless of the cost of disclosure, managers gain benefits by voluntary disclosure, and companies are better placed to voluntarily disclose information as a result of voluntary disclosure of information, reducing the cost of information symmetry, costing capital and improving stock liquidity. One of the benefits of disclosing information is reducing the lack of information symmetry between the investor firm and the investor (Brown & Hillgist, 2007). However, the results of Hayley and Wallen (1999) indicate that firms with insufficient power may manipulate their financial information to hide or delay inappropriate financial status. Therefore, managers of non-financial corporations have more incentives to avoid transparency and avoid disclosure of supplementary and voluntary information. When a company lacks financial strength, it faces one of two possible contradictions: a lack of cash in the balance sheet assets or debt inflation on the left side of the balance sheet. In both cases, however, the consequences are the same and, in fact, cash flows are not sufficient to cover financial liabilities (Andrade & Kaplan, 1998).
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Alexithymic trait and voluntary control in healthy adults.

Alexithymic trait and voluntary control in healthy adults.

Surprisingly, we did not find a significant relationship between the alexithymic trait and conflict processing. Conflict processing is an important component of voluntary control. It involves complex mental operations and is mostly used in conflict detection and conflict resolution. One would expect that conflict processing should be disrupted, if the overall efficiency of voluntary control is impaired. However, our data suggest that although the overall response speed is indeed slower in people with higher alexithymia scores, conflict processing is not necessarily disrupted in these individuals. This coincides with the finding that when the general slowness was taken into account, the significant greater conflict effect observed in patients with Alzheimer’s disease disappeared [38]. Lesion studies have showed that patients with focal ACC lesion have normal conflict processing while performing Stroop or go-nogo tasks [22,52,53], but with a slower overall response speed. These studies may suggest that the general response speed and conflict processing are driven by a common factor. In the context of this study of healthy adults, less extreme TAS scores may not be sufficient to produce an impairment in conflict processing. Considering the limited sample size used in the current study, further investigation is needed to validate the association between alexithymia and executive control by preselecting and comparing groups with high and low alexithymia to increase the effect size.
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Test score disclosure and school performance

Test score disclosure and school performance

The channels through such difference may act are differential effort levels between treated and control groups. Students now have a better predictor of their school quality and will react to it. In that relative sense, and because ENEM is an entrance exam for higher education, students that receive this less noisy signal of the quality of their school will exert positive levels of effort if the disclosed score is not satisfactory. This should be particularly true for schools around the discontinuity, as they tend to do worse than schools with larger number of exam takers. Because school administrators in private schools face market incentives to keep a certain level of reputation, some of them will also react to scores publication. Also, because public school administrators do not face the same incentive constraints, they will not respond to publication in the same way that private school administrators.
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DETERMINANTES DO NÍVEL DE DISCLOSURE NOS RELATÓRIOS DE SUSTENTABILIDADE EM CONFORMIDADE COM O GLOBAL REPORTING INITIATIVE

DETERMINANTES DO NÍVEL DE DISCLOSURE NOS RELATÓRIOS DE SUSTENTABILIDADE EM CONFORMIDADE COM O GLOBAL REPORTING INITIATIVE

Os relatórios de sustentabilidade descrevem os impactos econômicos, ambientais e sociais das organizações. Por meio deles é possível medir e divulgar os impactos socioambientais causados pelas atividades das organizações e suas preocupações com o meio socioambiental em que estão inseridas. O objetivo do estudo é identificar os determinantes do nível de disclosure nos relatórios de sustentabilidade em conformidade com o Global Reporting Initiative (GRI) nas empresas listadas na BM&FBovespa. A pesquisa é descritiva, de natureza documental e com abordagem quantitativa. A população compreendeu 523 empresas listadas na BM&FBovespa e a amostra é composta de 71 empresas que divulgaram o relatório de sustentabilidade no modelo GRI. Os resultados apontam que o setor de utilidade pública apresentou maior nível de evidenciação nos relatórios de sustentabilidade em conformidade com o modelo GRI. Os determinantes para o nível de evidenciação foram a riqueza gerada, margem líquida, retorno sobre o patrimônio líquido e o retorno sobre o ativo.
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Intellectual capital disclosure: the Portuguese case

Intellectual capital disclosure: the Portuguese case

In the equations  j (j=0,1,…,13) are the 13 parameters to estimate and  i is the error term. Additionally, i represents each firm and t represents the period time (five years in the period analysed). We used three estimation methods, namely ordinary least squares (pooled OLS), fixed-effects (FE) and random-effects (RE). To choose the model that better fits data we ran F test to compare OLS and FE models, Breusch-Pagan Lagrange multiplier test to compare OLS and RE models and Hausman test to compare FE and a RE models. Moreover, to avoid possible misspecification problems, we considered the robust standard errors (Green, 2002). Previously we tested the regression model with year dummies to find if the year is significant to the level of ICD.
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Effect of emotional picture viewing on voluntary eyeblinks.

Effect of emotional picture viewing on voluntary eyeblinks.

The modification of startle eyeblinks is a phenomenon which is believed to index defensive-protective tendencies. The simplest and fastest pathway for reflexive eyeblinks that is modulated by emotional valence is the acoustic startle pathway. This pathway consists of cochlear root neurons which project to neurons in the nucleus reticularis pontis caudalis, and motoneurons in the facial motor nucleus (pinna reflex) and spinal cord [12–14]. The nucleus reticularis pontis caudalis receives projections from the central nucleus of the amygdala [14,15]. These projections have an important role in mediating fear/defense responses, and are likely to mediate the valence effects of reflexive eyeblinks. The central nucleus of the amygdala also has reciprocal connections to various cortical sites [15], implying that valence-specific reflex modifica- tion, as allowed by the amygdala, may also apply to cortically- induced behavioral responses, such as voluntary eyeblinks As both of these mechanisms are accessible by the central nucleus of the amygdala, we reasoned that if valence-specific emotional modu- lation is not restricted to the reflex generating mechanism, such modulation should be similarly observed in both modes of eyeblink responses. The results, however, did not show this to be the case. The negative valence of the pictures could be regarded as facilitating the mechanism for reflexive eyeblinks of a defensive nature. In contrast, voluntary eyeblinks did not show similar augmentation. Although these responses are initially driven by different mechanisms, they are both accessible by the central nucleus of the amygdala [15], and thus can be expected to show emotional modulation. However, as voluntary eyeblinks are also mediated by cortical connections, they are generated later than reflexes and are most probably affected by ‘‘cognitive appraisal’’. Therefore, even if the motor output is the same, the present results imply that the valence-specific emotional modulation observed might be more restricted to the reflex generating mechanism and not affect the voluntary eyeblinks. It is possible that emotional state modulates only those actions that are initiated by biologically meaningful threat signals that reach the amygdala. Information about voluntary actions might reach the amygdala differently or to Figure 2. Startle and voluntary eyeblink properties (+ SEM)
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Voluntary electronic patient record state of the art

Voluntary electronic patient record state of the art

In order to identify sources of information for the literature review, online search engines were used, Google and Pub Med, and the following expressions were introduced “Customer Relationship Management”, “Patient Relationship Management”, “Voluntary Electronic Patient Record” and “Personally Controlled Electronic Health Record”. This resulted in seventeen academic articles, which were taken into account on the elaboration of this paper, and a number of other sources, commercial, non-academic publications and reports were also read but as background information to elicit better discussion of the topic.
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FATORES DETERMINANTES DO DISCLOSURE DO CAPITAL HUMANO

FATORES DETERMINANTES DO DISCLOSURE DO CAPITAL HUMANO

ao período de 2010 a 2013. A pesquisa tem natureza descritiva, com abordagem quantitativa dos dados, e utiliza-se a Regressão Linear Múltipla com dados em painel. Os resultados obtidos possibilitaram constatar que a rentabilidade e a eficiência do capital humano estão relacionadas positivamente ao disclosure do capital humano. Já o grau de intangibilidade apresentou relação inversa com o disclosure do capital humano, enquanto o tamanho, a concentração acionária e o endividamento não apresentaram relação significante. Conclui-se que, no geral, as empresas da amostra se preocupam em garantir a evidenciação do recurso estratégico capital humano em seus relatórios, apesar de ele não ser mensurado e reconhecido pela contabilidade. Cabe à gestão desenvolver estratégias que evidenciem a importância dos colaboradores, assim como implementar políticas de investimento na criação e retenção de talentos, pois esse recurso favorece a vantagem competitiva, de acordo com os preceitos da Visão Baseada em Recursos. Palavras-chave: Capital intelectual. Capital humano. Disclosure. Visão baseada em recursos.
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EUROPEAN ACCOUNTING AND MANAGEMENT REVIEW

EUROPEAN ACCOUNTING AND MANAGEMENT REVIEW

For that purpose, we have applied an index built specifically for the disclosure of information of intellectual capital, based on the most recent European models of measurement and report of intellectual capital. By using this particular disclosure index, which reflects what we consider to be the most relevant information in the field of intellectual capital in the banking sector, we aim to contribute to a wider analysis of this topic, in order to reach greater rigor, transparency and reliability in the disclosure of this singular sector, which is focus of attention of many stakeholders.
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A model for HIV disclosure of a parent’s and/or a child’s illness

A model for HIV disclosure of a parent’s and/or a child’s illness

HIV prevalence in Kenya remains steady at 5.6% for adults 15 years and older, and 0.9% among children aged below 14 years. Parents and children are known to practice unprotected sex, which has implications for continued HIV spread within the country. Additionally, due to increased accessibility of antiretroviral therapy, more HIV-positive persons are living longer. Therefore, the need for HIV disclosure of a parent’s and/or a child’s HIV status within the country will continue for years to come. We conducted a qualitative phenomenological study to understand the entire process of disclosure from the time of initial HIV diagnosis of an index person within an HIV-affected family, to the time of full disclosure of a parent’s and/or a child’s HIV status to one or more HIV-positive, negative, or untested children within these households. Participants were purposively selected and included 16 HIV-positive parents, seven HIV-positive children, six healthcare professionals (physician, clinical officer, psychologist, registered nurse, social worker, and a peer educator), and five HIV-negative children. All participants underwent an in-depth individualized semistructured interview that was digitally recorded. Interviews were transcribed and analyzed in NVivo 8 using the modified Van Kaam method. Six themes emerged from the data indicating that factors such as HIV testing, living with HIV, evolution of disclosure, questions, emotions, benefits, and consequences of disclosure interact with each other and either impede or facilitate the HIV disclosure process. Kenya currently does not have guidelines for HIV disclosure of a parent’s and/or a child’s HIV status. HIV disclosure is a process that may result in poor outcomes in both parents and children. Therefore, understanding how these factors affect the disclosure process is key to achieving optimal disclosure outcomes in both parents and children. To this end, we propose an HIV disclosure model incorporating these six themes that is geared at helping healthcare professionals provide routine, clinic-based, targeted, disclosure-related counseling/advice and services to HIV- positive parents and their HIV-positive, HIV-negative, and untested children during the HIV disclosure process. The model should help improve HIV disclosure levels within HIV-affected households. Future researchers should test the utility and viability of our HIV disclosure model in different settings and cultures.
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Disclosure of environmental matters - Galp Energy

Disclosure of environmental matters - Galp Energy

The research setting in this study is interesting because it has the ability to contribute to extend prior literature in several ways. First, the literature on legitimacy restoration strategies of reputation losses, particularly in environmentally sensitive companies, focused on common-law- based countries of Anglo-Saxon origin (Wilmshurst and Frost 2000), excluding other nations, where a different legal framework exists. Among them, Portugal is considered one of the least developed countries in the Euro zone, with a very specific capital market, where the main stakeholders are investors who fund the banking sector. Second, Second, Monteiro and Guzmán (2010b) admit that research in this area is not common in Portugal, meaning that the existing literature is rather scarce. Third, according to Barros (2008) and Branco and Rodrigues (2008), compared to the English-speaking countries (common-law), the determinants of social responsibility information disclosure in Continental Europe (Code-law), particularly in Portugal, are still unknown. However, Monteiro and Guzmán (2010a) suggested a content analysis of reports and long-term accounts, according to the type and quality of information that is being disclosed by the Portuguese companies (and not by the determinants that lead to this disclosure). Finally, the Portuguese company Galp Energia considers that social responsibility is a determining vector in the company’s reputation. The company believes that an appropriate social responsibility status is, without doubt, very difficult to achieve, but very easy to affect negatively (Branco, 2006; Barros, 2008; Bebbington et al., 2008; Kamal and Deegan, 2013). Galp Energia is a environmentally sensitive company. Consequently, it is often confronted with events that have a negative impact on the environment, and for which it must be prepared under the penalty of losing its legitimacy.
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Bergstrom, Blume, and Varian: Voluntary contributions and neutrality

Bergstrom, Blume, and Varian: Voluntary contributions and neutrality

An even more surprising result emerges when noncontributors are involved in the redistribution. Cornes and Sandler (2000) showed that when there are three or more consumers a redistribution of income from noncontributors to contributors can be a Pareto improvement. To see how this works, assume there are three consumers and that only one of them contributes to the public good. Now transfer $1 from each of the noncontributors to the contributor. The income of the contributor has risen by $2 so, if the public good is normal, the level of contribution will increase. If the increased contribution has value greater than $1 to each of the noncontributors, a Pareto improvement has been realized. Notice that the transfers require collective action to be effective, and that it becomes easier to generate a Pareto improvement as the number of noncontributors rises. This result should be considered alongside the demonstration by Andreoni (1988) that when the number of potential contributors is large, only the richest consumer contributes and, in a slightly different model, by Fries, Golding, and Romano (1991) that in a large but finite economy only one type will contribute. This creates precisely the conditions under which an inequality‐increasing redistribution will be a Pareto improvement. A related result is demonstrated by Varian (1994) who shows (with two contributors) that a Pareto improvement can be obtained if each contributor subsidizes the cost of provision for the other. This is because the cost of the induced extra provision of public good is equal to the subsidy. If the size of the subsidies is chosen optimally, then a Lindahl equilibrium is obtained. In a similar vein, Liu (2019) demonstrates that small matching grants will always secure a Pareto improvement if all consumers are contributors and may secure an improvement when there are some noncontributors.
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Hedge Accounting no Mercado Acionário Brasileiro: Efeitos na Qualidade da Informação Contábil, Disclosure e Assimetria de Informação.

Hedge Accounting no Mercado Acionário Brasileiro: Efeitos na Qualidade da Informação Contábil, Disclosure e Assimetria de Informação.

Conforme destacado na seção anterior, o enforcement gerado pelo atendimento aos critérios para designação do HA pode estar impactando a evidência encontrada. Assim, a próxima análise busca retratar se o maior disclosure – rela- cionado às empresas que operaram com HA – resultou em uma menor assimetria informacional. Para tanto, será assu- mida a variável de dispersão das projeções médias dos ana- listas (DPMA) como proxy para a assimetria informacional. A estatística descritiva das variáveis quantitativas do modelo para assimetria de informação é oferecida na Ta- bela 8.
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TEORIA INSTITUCIONAL E DISCLOSURE DE SUSTENTABILIDADE: UMA INVESTIGAÇÃO NO SETOR DE ENERGIA ELÉTRICA / Disclosure and Institutional sustainability Theory: an investigation in the electricity sector

TEORIA INSTITUCIONAL E DISCLOSURE DE SUSTENTABILIDADE: UMA INVESTIGAÇÃO NO SETOR DE ENERGIA ELÉTRICA / Disclosure and Institutional sustainability Theory: an investigation in the electricity sector

Esses resultados não podem ser generalizados, já que o nível e a natureza dos investimentos realizados nessas práticas dependem, na maioria dos casos, do setor econômico ao qual pertence a empresa (GISBERT; LUNARDI, 2012). Ressalta-se, ainda, que o alto nível de disclosure pode estar relacionado ao poder normatizador da Agência Nacional de Energia Elétrica (Aneel) sobre as empresas reguladas, concessionárias ou permissionárias. Entre os elementos normatizadores, destaca- se a Resolução Aneel n. 444, de 26 de outubro de 2001, a qual exige a apresentação do Balanço Social como forma de demonstrar o comprometimento das empresas reguladas não somente com os interesses dos proprietários, mas também com o interesse da sociedade.
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Disclosure Ambiental das Companhias do Setor de Petróleo, Gás e Biocombustíveis Listadas na BM&FBOVESPA: Uma Análise à Luz da Teoria da Legitimidade

Disclosure Ambiental das Companhias do Setor de Petróleo, Gás e Biocombustíveis Listadas na BM&FBOVESPA: Uma Análise à Luz da Teoria da Legitimidade

Este estudo tem como objetivo identificar, à luz da Teoria da Legitimidade, quais informações ambientais estão sendo divulgadas pelas empresas em suas Demonstrações Financeiras Padronizadas (DFPs). O disclosure ambiental diz respeito à divulgação de informações relacionadas ao meio ambiente como resposta as pressões exercidas pela sociedade, que exigem das empresas uma postura ambientalmente mais responsável com o intuito de diminuir os efeitos ambientais causados por suas atividades. Em muitos países, assim como no Brasil, o disclosure ambiental é voluntário e algumas teorias tentam explicar os motivos que levam as empresas à divulgação dessas informações. Trata-se de um estudo descritivo, com abordagem qualitativa e análise de conteúdo das DFPs referentes aos anos de 2011, 2012 e 2013. A amostra foi constituída por empresas de capital aberto listadas na BM&FBovespa do setor de Petróleo, Gás e Biocombustíveis. Os resultados demonstram que as empresas divulgam mais informações relacionadas a “Política Ambiental” e a “Informações Financeiras Ambientais”. Observa-se a divulgação de informações positivas e a omissão dos aspectos negativos com características superficiais e pouco detalhadas. Depreende-se que a forma mais legítima de uma empresa deve ser pautada na transparência de seus atos e no equilíbrio entre o desenvolvimento ambiental e econômico, assim ela terá maiores condições de garantir a perpetuidade de seus negócios.
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Estrutura de propriedade e disclosure econômico e socioambiental nas maiores empresas do Brasil

Estrutura de propriedade e disclosure econômico e socioambiental nas maiores empresas do Brasil

A identidade institucional também é apontada como influenciadora da divulgação de informações re- lativas à sustentabilidade empresarial. Saleh et al. (2010), ao explorar em a relação entre o disclosure de RSC e a propriedade institucional de empresas listadas publicamente na Malásia, analisaram uma amostra que abrange 200 grandes empresas da Malásia, no período de 2000 a 2005. Como resultados, os testes estatísti- cos confirmaram a existência de relação significante e positiva entre o nível de divulgação de informações da RSC com os investidores institucionais. Assim, os autores concluíram que ao se engajarem mais em ações sustentáveis, as empresas atraem mais investidores, além de melhorar a reputação e a imagem da organização. Além disso, os investidores institucionais caracterizam-se por possuírem mais recursos e melhores condições de organização, propiciando um maior potencial de ativismo na governança corporativa (Brandão, 2004). Corroborando a assertiva, Gillan e Starks (2003) destacam a influência direta desses investidores so- bre as atividades administrativas. Lima (2013) enfatiza que as diversas iniciativas as quais buscaram instituir práticas de governança corporativa no Brasil, em conjunto com o ativismo dos investidores institucionais, tinham como um de seus objetivos o aumento da qualidade da informação fornecida pelas organizações.
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DISCLOSURE VOLUNTÁRIO NA GOVERNANÇA DE GESTÃO DE RISCOS E DESASTRES: UM INSTRUMENTO DE PESQUISA

DISCLOSURE VOLUNTÁRIO NA GOVERNANÇA DE GESTÃO DE RISCOS E DESASTRES: UM INSTRUMENTO DE PESQUISA

The objective of the study was the creation of a research instrument that makes it possible to measure the disclosure practiced by municipal public entities, in relation to risk and disaster management, in order to promote governance. It is a qualitative, exploratory research that used a bibliographical survey of Brazilian legislation to define the relevant items for voluntary disclosure. In this article we present the history of the legal norms that govern the matter; management procedures that promote governance in relation to municipal risks and disasters; and, the research instrument that was developed, tested and approved by the Classical Theory of Tests. It is concluded that the research instrument, called the Voluntary Disclosure for Risk and Disaster Management
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