Um Estudo Sobre a Divulgação das Informações das Práticas de Governança Corporativa nos Sítios das Entidades Fechadas de Previdência Complementar
| Autor: | Jorge Expedito de Gusmão Lopes, Sheila Sayuri Kataoka, José Francisco Ribeiro Filho, Marcleide Maria Macêdo Pederneiras |
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| Jazyk: | portugalština |
| Rok vydání: | 2010 |
| Předmět: | |
| Zdroj: | Revista Contemporânea de Contabilidade, Vol 7, Iss 13, Pp 151-173 (2010) |
| Druh dokumentu: | article |
| ISSN: | 1807-1821 2175-8069 |
| Popis: | The purpose here is to highlight the disclosure of corporate governance practices at the websites of Closed Pension Funds. For managing resources of third parties to adopt corporate governance practices in these entities is being claimed as a way to increase economic security and fi nancial and actuarial. Being required to communicate with participants and benefi ciaries with the aim of transparency in administration. Through direct observation investigative study was carried out visits to sites of 50 major entities of the country in terms of asset investments. With application of a standardized questionnaire and statistical analysis based on measurements of position and dispersion and non-parametric test rose empirical evidence of the relationship between corporate governance and transparency to users. The conclusion found is that the corporate governance practices are not clearly evident to the participants and benefi ciaries who seek the websites as a means of information resource management plans in which they participate. |
| Databáze: | Directory of Open Access Journals |
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