A Influência do 'Board Interlocks' na Prática da Divulgação Voluntária em Empresas Brasileiras Outros Idiomas

ID:
53216
Resumo:
O estudo investiga a influência da estrutura de formação do board interlocks na divulgação voluntária de empresas de capital aberto no Brasil. Utiliza-se a abordagem de análise de redes sociais para captar e avaliar o nível de relacionamento existente entre empresas em função dos laços formados por membros do conselho de administração. Duas hipóteses exploram as medidas de (i) centralidade de grau (degree centrality) e de (ii) centralidade de intermediação (betweenness centrality), as quais têm potencial de descrever o posicionamento dos atores em uma rede. A terceira hipótese endereça a questão da qualidade dos laços (holes). Os resultados sugerem que a estrutura de formação do board interlocks aumenta a propensão de as empresas reportarem informações de natureza voluntária em seus relatórios anuais. Interpreta-se, por isso, que o board interlocks atua como um fator que favorece a disseminação de práticas de divulgação voluntária.
Citação ABNT:
RIBEIRO, F.; CONSONI, S.; COLAUTO, R. D. A Influência do 'Board Interlocks' na Prática da Divulgação Voluntária em Empresas Brasileiras. Revista Contemporânea de Contabilidade, v. 15, n. 37, p. 120-138, 2018.
Citação APA:
Ribeiro, F., Consoni, S., & Colauto, R. D. (2018). A Influência do 'Board Interlocks' na Prática da Divulgação Voluntária em Empresas Brasileiras. Revista Contemporânea de Contabilidade, 15(37), 120-138.
DOI:
http://dx.doi.org/10.5007/2175-8069.2018v15n37p120
Link Permanente:
http://www.spell.org.br/documentos/ver/53216/a-influencia-do--board-interlocks--na-pratica-da-divulgacao-voluntaria-em-empresas-brasileiras/i/pt-br
Tipo de documento:
Artigo
Idioma:
Português
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