Financiamento de Partidos Políticos nas Eleições de 2008 e 2012: Análise das Empresas Doadoras
| Autor: | João Gabriel Nascimento de Araújo, Luiz Antonio Felix Júnior, Juliana Gonçalves de Araújo, Jardson Edson Guedes da Silva Almeida, Umbelina Cravo Teixeira Lagioia |
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| Rok vydání: | 2016 |
| Předmět: | |
| Zdroj: | Cadernos Gestão Pública e Cidadania. 21 |
| ISSN: | 2236-5710 1806-2261 |
| DOI: | 10.12660/cgpc.v21n68.48758 |
| Popis: | The motivation of this study was to observe the electoral process from the point of view of the external user of accounting information. Therefore, we sought to investigate how information about the electoral process is disclosed by the companies involved in companies listed on the BM & FBOVESPA and that made donations to political parties in the municipal elections of 2008 and 2012. Annual Information and the Standardized Financial Statements of eleven selected companies were obtained from the External Disclosure system and an analysis was made of the data for controlling companies, in addition to the DR, DFC, Explanatory Note and Management Report of the companies, in a search for reference to donations made to political parties. The conclusion was that only one of the eleven companies selected produced evidence of making donations to political parties by way of their statements and only in 2008; it was impossible to identify what amounts were donated or the criteria used in selecting the parties that benefited. |
| Databáze: | OpenAIRE |
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