Information access law and disclosing of information by joint-stock companies in Brazil: open data and Extensible Business Reporting Language (XBRL) standard

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.

The law of joint stock companies, as altered by the Act of 1862. Including banking, insurance, mining and general companies. With the whole law of winding up. With an appendix of statutes, general rules and forms in Chancery, &c.

Originally published , 1856, under title: The Joint stock companies act, 1856. cf. Brit. mus. Catalogue.

A treatise on the doctrine of ultra vires : being an investigation of the principles which limit the capacities, powers, and liabilities of corporations, and more especially of joint stock companies /

At head of title: The law of corporations and companies.

Report of the departmental committee appointed by the Board of trade to inquire what amendments are necessary in the acts relating to joint stock companies incorporated with limited liability under the Companies acts, 1862 to 1890 : with appendix.

At head of title: Companies acts 1862 to 1890 (Amendment).

Review of the joint stock bank acts, and of the law as to joint stock companies generally: with the practical suggestions of a solicitor for their amendment; in a letter to the Right Honourable the chancellor of the exchequer.

Mode of access: Internet.

The sphere for joint-stock companies; or, The way to increase the value of land, capital, and labour : with an account of the establishment at Orbiston, in Lanarkshire /

Mode of access: Internet.

Manual of the Scottish stocks and British funds, with a list of the joint stock companies in Scotland, arranged in a tabular form.

Mode of access: Internet.

The law of directors and officers of joint stock companies, their powers, duties and liabilities,

Mode of access: Internet.

The trade of banking in England: embracing the substance of the evidence taken before the Secret Committee of the House of Commons, digested and arranged under appropriate heads. Together with a summary of the law applicable to the Bank of England, to private banks of issue, and joint-stock banking companies.

Mode of access: Internet.

Avoiding Negligence and Profusion: The failure of the Joint-Stock form in the Anglo-Indian Tea Trade, 1840-1870

In the 19th century, firms operating in the Anglo-Indian tea trade were organised using a variety ownership forms including the partnership, joint-stock and a combination of the two known as the Managing agency. Faced with both an increasing need for fixed capital and high agency costs caused by the distance between owners and managers, the firms adapted and increasingly adopted the hybrid managing agency model to overcome these problems. Using new data from Calcutta and Bengal Commercial Registers and detailed case studies of the Assam Company and Gillanders, Arbuthnot and Co, this paper demonstrates that British entrepreneurs did not see the choice of ownership as a dichotomy or firm boundaries as fixed, but instead innovatively drew on the strengths of different forms of ownership to compete and grow successfully.