IDEAS home Printed from https://ideas.repec.org/a/bbz/fcpbbr/v1y2004i2p74-88.html
   My bibliography  Save this article

Accounting Disclosure: Publication ofSocial/Environmental and Financial Aspects inAccounting Statements

Author

Listed:
  • Flavia Zoboli Dalmacio

    (FUCAPE - Capixaba Foundation for Research in Accounting, Economy and Finance)

  • Francislene F. M. de Paulo

    (UNIVEN – Capixaba College of Nova Venécia)

Abstract

Accounting constantly seeks to transform data and registers intouseful, relevant and transparent information to serve the needs of as many people aspossible. Since these needs and the level of knowledge among investors and otherinterested parties differs widely, we seek to address the question of the best way todisclose accounting information, to facilitate comprehension and interpretation of thesocial/environmental and financial aspects of interest to particular individuals. To dothis, we conducted a bibliographical and documentary study using a sample of thefinancial statements published by industrial corporations in the state of Espírito Santoin 2003, covering the 2002 fiscal year. We found that the way such information isdisclosed ranged from simple notes to the financial statements to more elaboratepresentations in annual reports of management. We judged the latter to be a moreflexible and interesting method of disclosing such information, based on theobjectives proposed and theoretical references, considering the proxies used.

Suggested Citation

  • Flavia Zoboli Dalmacio & Francislene F. M. de Paulo, 2004. "Accounting Disclosure: Publication ofSocial/Environmental and Financial Aspects inAccounting Statements," Brazilian Business Review, Fucape Business School, vol. 1(2), pages 74-88, June.
    • Handle: RePEc:bbz:fcpbbr:v:1:y:2004:i:2:p:74-88
    as

    Download full text from publisher

    File URL: http://bbronline.com.br/index.php/bbr/article/download/475/718
    File Function: Full text
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bbz:fcpbbr:v:1:y:2004:i:2:p:74-88. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Lasso (email available below). General contact details of provider: https://edirc.repec.org/data/fucapbr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.