CORPORATE GOVERNANCE UNDER THE PERSPECTIVE OF ISOMORPHISM: A BMFBOVESPA BANKING INDUSTRY APPROACH A GOVERNANÇA CORPORATIVA SOB A ÓTICA DO ISOMORFISMO: UMA ANÁLISE DO SETOR BANCÁRIO DA BM&FBOVESPA GOBIERNO CORPORATIVO BAJO LA PERSPECTIVA DE ISOMORFISMO: UN ANÁLISIS DEL SECTOR BANCARIO BM&FBOVESPA

摘要: The study aims to analyze the disclosure of corporate governance practices by boards companies listed in banking sector BM&FBovespa, according recommendations Code IBGC. Additionally, it was investigated isomorphic posture relation that also have shares traded New York Stock Exchange. This research conducted all 28 financial institutions BM&FBovespa. is descriptive, which adopts documental analysis and uses technique content for data treatment. As approach or nature study, makes use qualitative quantitative methods. It analyzed 41 recommended established a level adopted each company, using following criteria: were assigned value 1 (one) disclosed practice 0 (zero) not company. collected 1148 observations firms through To results,