Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/2690
Título: Do Brazilian Corporations Disclose Environmental Information? Evidences from Financial Statements Published in the New York Securities Exchange (NYSE) and in the Bolsa de Valores de São Paulo (BOVESPA) - DOI: 10.16930/2237-7662/rccc.v7n21p9-22
Palavras-chave: Environmental disclosure; Brazilian corporations; Green reporting
Editora / Evento / Instituição: Conselho Regional de Contabilidade de Santa Catarina
Descrição: This study adopts an exploratory-descriptive approach in order to examine environmental information published by Brazilian corporations. A comparison between the environmental information disclosured in the Brazilian Market (BOVESPA) and the United States Market (NYSE) was conducted. A content analysis has been carried out in corporate financial statements for the period of 2002-2004. The sample was composed by Brazilian corporations listed in the New York Stock Exchange that were members of industries (sectors) with high and medium pollution potential according to the Brazilian Law 10.165/2000. Of the three hypotheses initially formulated, only one was confirmed: the amount of environmental information disclosured by Brazilian corporations is increasing over the course of the 3 years. However, there is an information asymmetry between the Brazilian Market and the North American Market. This study evidences the Brazilian corporation’s disclosure more information in the North American Market. At the same time, only two corporations seem to evidence specific information about environmental liabilities. Although a small number of years were analyzed, this study’s findings raises questions about the credibility of the data disclosure by Brazilian corporations in both markets and alerts financial statements user’s of possible signs of manipulation of relevant environmental information.
Outros identificadores: http://revista.crcsc.org.br/index.php/CRCSC/article/view/1069
Aparece nas coleções:Revista Catarinense de Contabilidade (CRCSC)

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