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Aderência Do Relatório Da Administração Das Empresas Listadas No Novo Mercado Da Bovespa Ao Guia De Boas Práticas De Governança Corporativa Da Unctad
| Content Provider | Semantic Scholar |
|---|---|
| Author | Vicente, Ernesto Fernando Rodrigues Alves, Jorge Luiz Borba, José Alonso Scharf, Luciano |
| Copyright Year | 2007 |
| Abstract | Resumo O objetivo deste trabalho e verificar a aderencia do relatorio da administracao das empresas listadas no novo mercado da Bolsa de Valores de Sao Paulo (BOVESPA) as diretrizes emanadas para este fim pela Conferencia das Nacoes Unidas para Comercio e Desenvolvimento (UNCTAD, na sigla em ingles). Para tanto, foram analisados os Relatorios da Administracao (RA) referentes aos exercicios 2005 (36 RAs) e 2006 (59 RAs) das companhias listadas no novo mercado da BOVESPA. A coleta de dados se deu em dois momentos: outubro de 2006 e abril de 2007. Constatamos que ha possibilidade de se apresentar informacoes que atendam as orientacoes da UNCTAD e que algumas empresas ja divulgam relatorios da administracao cujo conteudo permite adequacao ao modelo proposto pelas Nacoes Unidas. De modo geral, o primeiro RA divulgado apos o ingresso no novo mercado e pouco aderente ao guia da UNCTAD. Devese destacar que dentre todas as informacoes, aquelas associadas aos membros da diretoria possuemaderencia inferior a 5% nos dois anos analisados. Verificamos, ainda, que e incipiente a divulgacao de praticas de Governanca Corporativa nos RAs das companhias analisadas. Palavras-Chave: Governanca Corporativa. Relatorio da Administracao. UNCTAD. ABSTRACT The objective of this paper is to verify the compliance of the administration reports of the companies listed in the new market of Sao Paulo Stock Exchange (BOVESPA) to the guidelines issued for this purpose by the United Nations Conference for Trade and Development (UNCTAD). Therefore the Administration Reports from 2005 (36 ARs) and 2006 (59 ARs) were analyzed concerning the companies listed in the new BOVESPA market. The data collection took place in two occasions: October 2006 and April 2007. It was observed that it is possible to give information that meet the UNCTAD guidelines and even some companies already disclose administration reports whose content allows the adequacy model proposed by the United Nations. On the whole, the first AR released after the entry into the new market is not so compliance to the UNCTAD guide. It should be noted that among all the information, those associated with board members have compliance les than 5% in two years of study. It was also realized that the disclosure of corporate governance practices in the companies’ ARs is still at an early stage. Keywords: Corporate Governance; Administration Report; UNCTAD. |
| File Format | PDF HTM / HTML |
| DOI | 10.12979/rcmccuerj.v12i2.5567 |
| Alternate Webpage(s) | http://www.atena.org.br/revista/ojs-2.2.3-09/index.php/uerj/article/viewFile/66/66 |
| Alternate Webpage(s) | https://doi.org/10.12979/rcmccuerj.v12i2.5567 |
| Volume Number | 12 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
