Volutary disclosure of environmental, economic and social information on agricultural cooperatives
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Data de Publicação: | 2013 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Teoria e Prática em Administração |
Texto Completo: | https://periodicos.ufpb.br/index.php/tpa/article/view/12314 |
Resumo: | This article aims to determinate and to compare the level of voluntary disclosure in financial statements of agricultural cooperatives and companies of the agricultural segment. For these, we have analyzed the financial statements of the year ended in 2008. This study is classified as empirical and descriptive. On the other hand, the problem´s approach is predominantly quantitative. For data analysis we used a metric for the content analysis and were developed three indices: i) level of compliance to the voluntary disclosure of companies; ii) the disclosure level of firms that practice voluntary disclosure; iii) the general level of voluntary disclosure. We concluded that cooperatives have higher level of voluntary disclosure of environmental and social information. On the other hand, listed companies have a higher level of voluntary disclosure of economic information. The conclusions confirmed the three hypotheses previously stated. It is worth mentioning that the results can not be generalized because they are restricted to a sample of a specific sector and based of the financial statements of one accounting period. |
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Teoria e Prática em Administração |
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Volutary disclosure of environmental, economic and social information on agricultural cooperativesDisclosure Voluntário de Informações Ambientais, Econômicas e Sociais em Cooperativas do Setor AgropecuárioThis article aims to determinate and to compare the level of voluntary disclosure in financial statements of agricultural cooperatives and companies of the agricultural segment. For these, we have analyzed the financial statements of the year ended in 2008. This study is classified as empirical and descriptive. On the other hand, the problem´s approach is predominantly quantitative. For data analysis we used a metric for the content analysis and were developed three indices: i) level of compliance to the voluntary disclosure of companies; ii) the disclosure level of firms that practice voluntary disclosure; iii) the general level of voluntary disclosure. We concluded that cooperatives have higher level of voluntary disclosure of environmental and social information. On the other hand, listed companies have a higher level of voluntary disclosure of economic information. The conclusions confirmed the three hypotheses previously stated. It is worth mentioning that the results can not be generalized because they are restricted to a sample of a specific sector and based of the financial statements of one accounting period.Este artigo objetiva determinar o nível de disclosure voluntário nas demonstrações financeiras das cooperativas agropecuárias, comparativamente ao nível de disclosure constante nas demonstrações das companhias de capital aberto do segmento de agropecuária. Para tanto, foram analisadas as demonstrações referentes ao período de 2008. Para a coleta dos dados, utilizou-se uma métrica para orientar a análise de conteúdo e, para a análise dos dados, foram desenvolvidos três índices para a avaliação dos seguintes níveis: i) nível de aderência de empresas à evidenciação voluntária; ii) nível de disclosure das empresas que aderem à prática da divulgação voluntária; e, iii) nível geral de evidenciação voluntária. Concluiu-se que as cooperativas possuem maior disclosure ambiental e social que as empresas de capital aberto. Já as empresas de capital aberto possuem maior disclosure econômico. As conclusões confirmaram as três hipóteses elaboradas no início do estudo. Ressalta-se que os resultados não podem ser generalizados, pois se restringem a uma amostra de um setor específico e a um único período contábil.Universidade Federal da Paraíba2013-04-07info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://periodicos.ufpb.br/index.php/tpa/article/view/1231410.21714/2238-104X2012v2i2-12314Theory and Practice in Administration - TPA; Vol. 2 No. 2 (2012): Jul/Dez; 56-77Teoria e Prática em Administração; v. 2 n. 2 (2012): Jul/Dez; 56-772238-104Xreponame:Teoria e Prática em Administraçãoinstname:Universidade Federal da Paraíba (UFPB)instacron:UFPBporhttps://periodicos.ufpb.br/index.php/tpa/article/view/12314/9021Schultz, Charles AlbinoMarques, Tatiane de OliveiraDal-Ri Murcia, FernandoHofer, Elzainfo:eu-repo/semantics/openAccess2020-08-24T13:59:30Zoai:periodicos.ufpb.br:article/12314Revistahttps://periodicos.ufpb.br/index.php/tpaPUBhttps://periodicos.ufpb.br/index.php/tpa/oaipjacome@sti.ufpb.br || tpa@ccsa.ufpb.br || marcelodesouzabispo@gmail.com || periodicos.ufpb@gmail.com2238-104X2238-104Xopendoar:2020-08-24T13:59:30Teoria e Prática em Administração - Universidade Federal da Paraíba (UFPB)false |
dc.title.none.fl_str_mv |
Volutary disclosure of environmental, economic and social information on agricultural cooperatives Disclosure Voluntário de Informações Ambientais, Econômicas e Sociais em Cooperativas do Setor Agropecuário |
title |
Volutary disclosure of environmental, economic and social information on agricultural cooperatives |
spellingShingle |
Volutary disclosure of environmental, economic and social information on agricultural cooperatives Schultz, Charles Albino |
title_short |
Volutary disclosure of environmental, economic and social information on agricultural cooperatives |
title_full |
Volutary disclosure of environmental, economic and social information on agricultural cooperatives |
title_fullStr |
Volutary disclosure of environmental, economic and social information on agricultural cooperatives |
title_full_unstemmed |
Volutary disclosure of environmental, economic and social information on agricultural cooperatives |
title_sort |
Volutary disclosure of environmental, economic and social information on agricultural cooperatives |
author |
Schultz, Charles Albino |
author_facet |
Schultz, Charles Albino Marques, Tatiane de Oliveira Dal-Ri Murcia, Fernando Hofer, Elza |
author_role |
author |
author2 |
Marques, Tatiane de Oliveira Dal-Ri Murcia, Fernando Hofer, Elza |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Schultz, Charles Albino Marques, Tatiane de Oliveira Dal-Ri Murcia, Fernando Hofer, Elza |
description |
This article aims to determinate and to compare the level of voluntary disclosure in financial statements of agricultural cooperatives and companies of the agricultural segment. For these, we have analyzed the financial statements of the year ended in 2008. This study is classified as empirical and descriptive. On the other hand, the problem´s approach is predominantly quantitative. For data analysis we used a metric for the content analysis and were developed three indices: i) level of compliance to the voluntary disclosure of companies; ii) the disclosure level of firms that practice voluntary disclosure; iii) the general level of voluntary disclosure. We concluded that cooperatives have higher level of voluntary disclosure of environmental and social information. On the other hand, listed companies have a higher level of voluntary disclosure of economic information. The conclusions confirmed the three hypotheses previously stated. It is worth mentioning that the results can not be generalized because they are restricted to a sample of a specific sector and based of the financial statements of one accounting period. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-04-07 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.ufpb.br/index.php/tpa/article/view/12314 10.21714/2238-104X2012v2i2-12314 |
url |
https://periodicos.ufpb.br/index.php/tpa/article/view/12314 |
identifier_str_mv |
10.21714/2238-104X2012v2i2-12314 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.ufpb.br/index.php/tpa/article/view/12314/9021 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal da Paraíba |
publisher.none.fl_str_mv |
Universidade Federal da Paraíba |
dc.source.none.fl_str_mv |
Theory and Practice in Administration - TPA; Vol. 2 No. 2 (2012): Jul/Dez; 56-77 Teoria e Prática em Administração; v. 2 n. 2 (2012): Jul/Dez; 56-77 2238-104X reponame:Teoria e Prática em Administração instname:Universidade Federal da Paraíba (UFPB) instacron:UFPB |
instname_str |
Universidade Federal da Paraíba (UFPB) |
instacron_str |
UFPB |
institution |
UFPB |
reponame_str |
Teoria e Prática em Administração |
collection |
Teoria e Prática em Administração |
repository.name.fl_str_mv |
Teoria e Prática em Administração - Universidade Federal da Paraíba (UFPB) |
repository.mail.fl_str_mv |
pjacome@sti.ufpb.br || tpa@ccsa.ufpb.br || marcelodesouzabispo@gmail.com || periodicos.ufpb@gmail.com |
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1799712000853409792 |