Analysis of the presentation of financial information to investors by publicly traded companies

Authors

  • Jose Eduardo Santarem Segundo Universidade de São Paulo - USP
  • Gabriela Alves Manzoni Universidade de São Paulo - USP

DOI:

https://doi.org/10.54886/scire.v21i1.4152

Keywords:

Financial information, XBRL, Investor relations, Publicly traded companies, Internet

Abstract

One of essential items in the policy of transparency and governance for companies that operate on the worldwide stock exchanges is the presentation of information to their investors. Some countries have already adopted the standard Extensible Business Reporting Language (XBRL), a data model to standardize and provide financial data on the Internet. The main objective of this work was to analyze how the 20 largest Brazilian companies in the São Paulo Stock Exhange (BM&F Bovespa) disclose their financial information in the internet, using an exploratory methodology that included a survey among these companies. As a result, it was found that the Brazilian companies, despite knowing XBRL, do not use it for publishing their financial information on the Internet.

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Author Biography

Jose Eduardo Santarem Segundo, Universidade de São Paulo - USP

Prof. Dr. José Eduardo Santarem Segundo

Departamento de Educação, Informação e Comunicação

Universidade de São Paulo - USP

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Published

2015-04-30

How to Cite

Santarem Segundo, J. E., & Manzoni, G. A. (2015). Analysis of the presentation of financial information to investors by publicly traded companies. Scire: Knowledge Representation and Organization (ISSNe 2340-7042; ISSN 1135-3716), 21(1), 53–58. https://doi.org/10.54886/scire.v21i1.4152

Issue

Vol.21, N.1 (2015)

Section

Articles

License

Copyright (c) 2015 Authors retain their copyright, but transfer the exploitation rights (reproduction, distribution, public communication and transformation) to the journal in a non-exclusive way and guarantee the right to the first publication of their work to the journal, which will be simultaneously subjected to the license CC BY-NC-ND. Authors take whole personal responsibility on fulfilling all the appropiate ethical codes and laws, and obtaining all the necessary copyright permissions regarding their articles. Institutional and self- archiving is allowed and encouraged.

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

© 1996- . Authors retain their copyright, but transfer the exploitation rights (reproduction, distribution, public communication and transformation) to the journal in a non-exclusive way and guarantee the right to the first publication of their work to the journal, which will be simultaneously subjected to the license CC BY-NC-ND. Authors take whole personal responsibility on fulfilling all the appropiate ethical codes and laws, and obtaining all the necessary copyright permissions regarding their articles. Institutional and self- archiving is allowed and encouraged.