Marcelle Colares Oliveira

TL;DR: In this paper, the authors analyze the characteristics of Brazilian accounting periodicals and the articles published in them and reveal that the observation of internationally recognized standards for the presentation of periodicals, quires and articles is still in its initial stage.

TL;DR: For instance, the authors analyzes as demonstracoes contabeis of 95 empresas, relativas ao exercicio social encerrado em 31/12/2002, with a utilizacao do metodo de "analise de conteudo".

TL;DR: In this paper, the perceived changes in the disclosure of mandatory, non-mandatory and advanced accounting reporting experienced by companies in Brazil were assessed, referring to corporate annual reports of 2002 and from 119 companies referring to CORAs of 2005.

TL;DR: In this article, the authors analyze the disclosure of social information by Brazilian companies of the New Market listing segment traded on the Sao Paulo Stock Exchange (BOVESPA) in accordance with UN indicators of corporate social responsibility.

TL;DR: In this article, the authors analyzed the level of disclosure of corporate governance practices by the companies that belong to the BRICS (Brazil, Russia, India, China and South Africa) countries according to normative recommendations and coercive requirements considering the enforcement of laws and norms in the different legal systems and to explain it in the light of the institutional theory approach.