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Disclosure via website corporativo: um exame de informações financeiras e de governança no mercado brasileiro

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  • Mendes-da-Silva, Wesley
  • Ferraz-Andrade, José Mauro
  • Famá, Rubens
  • Maluf Filho, Jorge Arnaldo

Abstract

Este artigo objetiva analisar a relação entre a disseminação voluntária de informações relevantes nos websites de empresas abertas com suas características, tendo como amostra 282 empresas não financeiras listadas na Bovespa. Com base na relevância de informações corporativas (financeira e de governança) avaliadas pelos intermediários de informações, que embasaram a constituição de índices ponderados de disclosure, os resultados sugerem que há maior disclosure: i) quanto maior a firma e quanto maior o retorno das ações da empresa; ii) em empresas de governança corporativa diferenciada; iii) em categorias de informações corporativas mais requeridas pelas agências de rating e pelas corretoras; iv) em empresas mais endividadas.

Suggested Citation

  • Mendes-da-Silva, Wesley & Ferraz-Andrade, José Mauro & Famá, Rubens & Maluf Filho, Jorge Arnaldo, 2009. "Disclosure via website corporativo: um exame de informações financeiras e de governança no mercado brasileiro," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 49(2), April.
    • Handle: RePEc:fgv:eaerae:v:49:y:2009:i:2:a:36214
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    Cited by:

    1. Wesley Mendes-Da-Silva & Luciana Massaro Onusic & Daniel Reed Bergmann, 2014. "The Influence of E-disclosure on the Ex-Ante Cost of Capital of Listed Companies in Brazil," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 13(3), pages 335-365, December.

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