Informações sobre gestão estratégica de custos divulgadas por companhias abertas brasileiras

Clicks: 231
ID: 104836
2010
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Abstract
This study aimed to identify and analyze information in strategic cost management (GEC), disclosed in the reports for 2005, 2006 and 2007, of Brazilian companies listed in levels of corporate governance (CG) of BOVESPA. Using content analysis of where classifi ed information in 16 categories, based on key themes of Shank and Govindarajan (1997). The average sentence was 212 per company. The amount of disclosure is related to the size of the reports, but not with the size of companies or level of GC. The main difference between the three clusters found is the amount of information disclosed.
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wrubel2010informacesrevista Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors Wrubel, Franciele;Diehl, Carlos Alberto;Ott, Ernani;
Journal revista contemporânea de contabilidade
Year 2010
DOI
DOI not found
URL
http://www.redalyc.org/articulo.oa?id=76220594007
Keywords
Ecology Veterinary medicine Medicine (General) Dentistry Other systems of medicine medical physics. medical radiology. nuclear medicine general. including nature conservation, geographical distribution animal culture accounting. bookkeeping

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