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Disclosure de estratégia em relatórios anuais: a influência das dimensões culturais, do sistema legal e da governança corporativa em empresas de quatro países

Author

Listed:
  • Giuliana Bronzoni Liberato
  • Marcelo Sanches Pagliarussi

    (FUCAPE Business School)

Abstract

ste trabalho foi desenvolvido com o propósito de avaliar a extensão com que firmas fazem o disclosure de aspectos relativos à estratégia em seus relatórios anuais. Foram articulados aspectos de governança corporativa e dimensões culturais para explicar as variações na amostra. Uma matriz de previsão foi construída e o disclosure da estratégia foi estimado por meio de análise de conteúdo. A amostra foi formada por 73 relatórios anuais de empresas de quatro países no ano de 2006. As hipóteses foram testadas por análise de regressão e testes de igualdades de média. Os resultados indicam que a extensão com que as firmas em países common law fazem o disclosure de suas estratégias é maior do que em países civil law. Complementarmente, os resultados confirmam as expectativas em relação à matriz de previsão desenvolvida para os níveis esperados de disclosure

Suggested Citation

  • Giuliana Bronzoni Liberato & Marcelo Sanches Pagliarussi, 2008. "Disclosure de estratégia em relatórios anuais: a influência das dimensões culturais, do sistema legal e da governança corporativa em empresas de quatro países," Fucape Working Papers 03, Fucape Business School.
    • Handle: RePEc:bbz:fcpwps:03
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    References listed on IDEAS

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