9 resultados para Disclosure of Information
em Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho"
Resumo:
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
Resumo:
The strategic management of information plays a fundamental role in the organizational management process since the decision-making process depend on the need for survival in a highly competitive market. Companies are constantly concerned about information transparency and good practices of corporate governance (CG) which, in turn, directs relations between the controlling power of the company and investors. In this context, this article presents the relationship between the disclosing of information of joint-stock companies by means of using XBRL, the open data model adopted by the Brazilian government, a model that boosted the publication of Information Access Law (Lei de Acesso à Informação), nº 12,527 of 18 November 2011. Information access should be permeated by a mediation policy in order to subsidize the knowledge construction and decision-making of investors. The XBRL is the main model for the publishing of financial information. The use of XBRL by means of new semantic standard created for Linked Data, strengthens the information dissemination, as well as creates analysis mechanisms and cross-referencing of data with different open databases available on the Internet, providing added value to the data/information accessed by civil society.
Resumo:
Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
Resumo:
Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)
Resumo:
Introduction: This paper presents preliminary results of the research project "Information access: actions and strategies of the Chamber of Deputies to meet 12.527/2011 Law”. Finally some considerations about the implementation of the Law within the Chamber of Deputies are presented. Objectives: Discuss the matter of public information access after the new Brazilian information access law and his relationship between the theories information policy, information regime and informational state. Methodology: Bibliographic research about several theoretical topics related to information access were raised, for example: the concept of information, information policy, informational state, information regime, electronic government and information asymmetry. Results: The preliminaries data shows a convergence of information policies from many countries, for example, Finland, Canada and South Africa, to a same point, which indicates an increase of transparency and a bigger active disclosure of information public. Conclusion: In Brazilian case, in the relationship between State and citizen, the new information access law means a materialization paradigm change or the concretization de other information regime. The sanction of this law can be interpreted as another step to increase the transparency and the affirmation of democratic relationship between State and society.
Resumo:
Corporate governance can be understood as management mechanisms that through external and internal controls are going to reduce the distance between minority stakeholders and the control power of the company. In that context, the information management, the information mediation and the information dissemination is very necessary, because the establishment of the good communication, quick, clear and voluntary, in order to establish a confidence climate in the relation of the company with the society, creditors, and collaborators especially with investors. In Brazil, the model created by the stock exchange of São Paulo called of new market , brings in his additional conduct rules purpose to them required by the Brazilian legislation and possessed like base the equity in the handling between part, the transparency in the disclosure of information and responsibility in the installment count. This article presents some considerations about the model of information management and accountability based on legal criteria, in additional standards of information disclosure, and the information mediation process relationship the corporate governança in the business environment.