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- Title
FINANCIAMENTO DE PARTIDOS POLÍTICOS NAS ELEIÇÕES DE 2008 E 2012: ANÁLISE DAS EMPRESAS DOADORAS.
- Authors
Guedes da Silva Almeida, Jardson Edson; Júnior, Luiz Antônio Félix; Teixeira Lagioia, Umbelina Cravo; Araújo, Juliana; Nascimento Araújo, João Gabriel
- Abstract
The motivation of this study was to observe the electoral process from the point of view of the external user of accounting information. Therefore, we sought to investigate how information about the electoral process is disclosed by the companies involved in companies listed on the BM & FBOVESPA and that made donations to political parties in the municipal elections of 2008 and 2012. Annual Information and the Standardized Financial Statements of eleven selected companies were obtained from the External Disclosure system and an analysis was made of the data for controlling companies, in addition to the DR, DFC, Explanatory Note and Management Report of the companies, in a search for reference to donations made to political parties. The conclusion was that only one of the eleven companies selected produced evidence of making donations to political parties by way of their statements and only in 2008; it was impossible to identify what amounts were donated or the criteria used in selecting the parties that benefited.
- Publication
Cadernos de Gestão Pública e Cidadania, 2016, Vol 21, Issue 68, p3
- ISSN
1806-2261
- Publication type
Article
- DOI
10.12660/cgpc.v21n68.48758