A STUDY ABOUT THE DONATIONS MADE BY PUBLICLY TRADED COMPANIES TO POLITICAL PARTIES IN ELECTIONS IN BRAZIL 2014

The aim of this study was to determine the level of voluntary disclosure of donations to political parties in Brazilian elections in 2014 by companies listed on the BM&FBOVESPA, and observe if the corporate governance and external audit influenced in the process of disclosure. Data collectio...

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Principais autores: de Lima, Mayke Douglas Xavier, Prazeres, Rodrigo Vicente dos, Araújo, Juliana Gonçalves de, Lagioia, Umbelina Cravo Teixeira
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Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/8054
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author de Lima, Mayke Douglas Xavier
Prazeres, Rodrigo Vicente dos
Araújo, Juliana Gonçalves de
Lagioia, Umbelina Cravo Teixeira
spellingShingle de Lima, Mayke Douglas Xavier
Prazeres, Rodrigo Vicente dos
Araújo, Juliana Gonçalves de
Lagioia, Umbelina Cravo Teixeira
A STUDY ABOUT THE DONATIONS MADE BY PUBLICLY TRADED COMPANIES TO POLITICAL PARTIES IN ELECTIONS IN BRAZIL 2014
author_facet de Lima, Mayke Douglas Xavier
Prazeres, Rodrigo Vicente dos
Araújo, Juliana Gonçalves de
Lagioia, Umbelina Cravo Teixeira
author_sort de Lima, Mayke Douglas Xavier
title A STUDY ABOUT THE DONATIONS MADE BY PUBLICLY TRADED COMPANIES TO POLITICAL PARTIES IN ELECTIONS IN BRAZIL 2014
title_short A STUDY ABOUT THE DONATIONS MADE BY PUBLICLY TRADED COMPANIES TO POLITICAL PARTIES IN ELECTIONS IN BRAZIL 2014
title_full A STUDY ABOUT THE DONATIONS MADE BY PUBLICLY TRADED COMPANIES TO POLITICAL PARTIES IN ELECTIONS IN BRAZIL 2014
title_fullStr A STUDY ABOUT THE DONATIONS MADE BY PUBLICLY TRADED COMPANIES TO POLITICAL PARTIES IN ELECTIONS IN BRAZIL 2014
title_full_unstemmed A STUDY ABOUT THE DONATIONS MADE BY PUBLICLY TRADED COMPANIES TO POLITICAL PARTIES IN ELECTIONS IN BRAZIL 2014
title_sort study about the donations made by publicly traded companies to political parties in elections in brazil 2014
description The aim of this study was to determine the level of voluntary disclosure of donations to political parties in Brazilian elections in 2014 by companies listed on the BM&FBOVESPA, and observe if the corporate governance and external audit influenced in the process of disclosure. Data collection was segregated in two phases. For the first phase were collected information on donations to political parties and committees, on corporate governance, market segments and external audit. The second part was conducted through the applying of a checklist drawn from the presumption of relevance of accounting information that would be considered useful by external users of accounting. In order to implement the checklist the Balance Sheet, the Income Statement, the Notes and the Management Reports of the sample of the study were analyzed. As results it was observed that only one company mentioned the donations made to political parties in the notes, but did not disclose which parties were benefited, what were the criteria considered to choose the parties and how many were donated. It was also observed that the differentiated levels of corporate governance and the being audited by "big four" firm did not exert influence on the level of voluntary disclosure. Keywords: Was analyzed. Election Financing. Corporate Governance.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2016
url https://periodicos.ufrn.br/ambiente/article/view/8054
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spelling oai:periodicos.ufrn.br:article-80542021-10-19T23:30:24Z A STUDY ABOUT THE DONATIONS MADE BY PUBLICLY TRADED COMPANIES TO POLITICAL PARTIES IN ELECTIONS IN BRAZIL 2014 UN ESTUDIO SOBRE LAS DONACIONES REALIZADAS POR LAS SOCIEDADES COTIZADAS A LOS PARTIDOS POLÍTICOS EN LAS ELECCIONES EN BRASIL 2014 UM ESTUDO SOBRE AS DOAÇÕES REALIZADAS PELAS COMPANHIAS DE CAPITAL ABERTO AOS PARTIDOS POLÍTICOS NAS ELEIÇÕES BRASILEIRAS EM 2014 de Lima, Mayke Douglas Xavier Prazeres, Rodrigo Vicente dos Araújo, Juliana Gonçalves de Lagioia, Umbelina Cravo Teixeira The aim of this study was to determine the level of voluntary disclosure of donations to political parties in Brazilian elections in 2014 by companies listed on the BM&FBOVESPA, and observe if the corporate governance and external audit influenced in the process of disclosure. Data collection was segregated in two phases. For the first phase were collected information on donations to political parties and committees, on corporate governance, market segments and external audit. The second part was conducted through the applying of a checklist drawn from the presumption of relevance of accounting information that would be considered useful by external users of accounting. In order to implement the checklist the Balance Sheet, the Income Statement, the Notes and the Management Reports of the sample of the study were analyzed. As results it was observed that only one company mentioned the donations made to political parties in the notes, but did not disclose which parties were benefited, what were the criteria considered to choose the parties and how many were donated. It was also observed that the differentiated levels of corporate governance and the being audited by "big four" firm did not exert influence on the level of voluntary disclosure. Keywords: Was analyzed. Election Financing. Corporate Governance. El objetivo de este estudio fue determinar qué nivel de divulgación voluntaria de donaciones a los partidos políticos en las elecciones brasileñas en 2014 por las empresas que figuran en la BM&FBOVESPA, y observar el gobierno corporativo y la influencia de auditoría externa en el proceso de divulgación. La recolección de datos segregada en dos fases. Para la primera fase se recopiló información sobre las donaciones a los partidos políticos y comités por el programa electoral de Responsabilidades (SPCE WEB), y la recopilaciónde información sobre gobierno corporativo, segmento de mercado y la auditoría externa. La segunda parte estaba aplicando una lista de comprobación elaborada a partir de la presunción de pertinencia de la información contable que pueda ser considerada útil por los usuarios externos de la información contable. Con el fin de poner en práctica la lista de control fueron analizados por el Balance, la Cuenta de Resultados, las notas y los informes de gestión de las empresas estudiadas. Como resultado se observó que sólo una empresa mencionada en las notas a las donaciones a los partidos políticos, pero no reveló el cual las partes se beneficiaron valores, ¿cuáles fueron los criterios utilizados en la selección de partes y cuántos fueron donados. También se observó que los niveles diferenciados de gobierno corporativo y la realización de la auditoría externa por una firma"cuatro grandes" no ejercieron influencia sobre el nivel de divulgación voluntaria. Palabras clave: Divulgación Voluntaria. Financiamiento Electoral. Gobierno Corporativo. O objetivo deste estudo foi verificar qual o nível de disclosure voluntário das doações realizadas aos partidos políticos nas eleições brasileiras de 2014 pelas empresas listadas na BM&FBOVESPA, e observar se a governança corporativa e a auditoria externa exercem influência no processo de divulgação dessas informações. A coleta de dados segregou-se em duas fases. Para a primeira fase foram coletadas as informações sobre as doações realizadas aos partidos políticos e comitês pelo Programa de Prestação de Contas Eleitorais (SPCE WEB), e a coleta das informações sobre governança corporativa, segmento de mercado e auditoria externa. A segunda parte foi aplicação de um check-list elaborado a partir da presunção de relevância das informações contábeis que seriam consideradas úteis pelos usuários externos da informação contábil. Para a operacionalização do check-list foram analisados os Balanços Patrimoniais, as Demonstrações de Resultado, as Notas Explicativas e os Relatórios de Administração das companhias estudadas. Como resultado observou-se que apenas uma empresa mencionou em notas explicativas as doações realizadas aos partidos políticos, no entanto não divulgou quais partidos foram beneficiados, quais foram os critérios usados nas escolhas dos partidos e quantos foram os valores doados. Também foi possível observar que os níveis diferenciados de governança corporativa e a realização da auditoria externa por uma firma “big four” não exerceram influencia sobre o nível de disclosure voluntário das doações realizadas.Palavras Chaves: Disclosure Voluntário. Financiamento Eleitoral. Governança Corporativa.  Portal de Periódicos Eletrônicos da UFRN 2016-04-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/8054 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 8 No. 2 (2016): Jul./Dez.; 249-262 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 8 Núm. 2 (2016): Jul./Dez.; 249-262 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 8 n. 2 (2016): Jul./Dez.; 249-262 2176-9036 10.21680/2176-9036.2016v8n2 por https://periodicos.ufrn.br/ambiente/article/view/8054/6403 Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036

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