This paper analyzes whether the environmental information disclosure level practiced by
firms listed on the Brazilian Stock Market affects their profitability and value. The results show …

This paper presents a study on factors explaining the level of voluntary human capital
information in companies with shares in the Brazilian stock exchange. Assuming the existence of …

Purpose This systematic literature review aims to identify how literature approaches
motivations for committing fraud in financial statements and presents a framework on these …

Purpose – The interest paid on own capital can benefit companies in the Brazilian capital
market as it can be considered a business expense and is, therefore, deductible as a corporate …

The research aims to identify indicators of representative information on sustainability from
the cooperative organizations’ primary stakeholders’ perspective to mitigate information …

This study aims to build a list of composite indicators by information that enable the assessment
of philanthropic higher education organizations’ (PHEOs) social responsibility based on …

Strategic Networks (SNs) consist of dozens to hundreds of organizations that work together
to achieve common goals but remain legally independent. Because most SNs are managed …

The present study analyzes the extent of voluntarily disclosed information about intangible
resources, in the annual report of companies from Spain’s capital market, as well as the …

Spanish Abstract: Este escrito tiene como objetivo razonar sobre la Teoría Institucional, más
específicamente sobre los protagonistas de la escuela institucionalista de economía. De …

Purpose This paper aims to explain the extent of social responsibility disclosure by Brazilian
philanthropic higher education institutions (PHEIs). This paper assumes that there is …