Corporate e-disclosure determinants: Evidence from the Brazilian market
作者： Wesley Mendes-Da-Silva , Luciana Massaro Onusic
DOI: 10.1057/JDG.2012.14
关键词:
摘要: The purpose of this study is to verify the existence associations between characteristics firm and their voluntary readiness disclose relevant corporate information using website. To end, data from 314 non-financial companies listed on Sao Paulo Stock Exchange, BM&FBovespa (Brazil), were used. results suggest that larger tend provide more financial governance interest market, for a longer time less liable offer information, recognized as adopting best practices (according requirements Novo Mercado criteria) provided websites.
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