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- Title
UM ESTUDO SOBRE A EVIDENCIAÇÃO CONTÁBIL DOS GOVERNOS ESTADUAIS DO NORDESTE BRASILEIRO SOB A ÓTICA DA TEORIA DA LEGITIMIDADE E DA HIPÓTESE DOS CUSTOS POLÍTICOS.
- Authors
Nascimento de Araújo, João Gabriel; Miranda, Luiz Carlos; Teixeira Lagioia, Umbelina Cravo
- Abstract
This article presents the results of a research that aims to investigate the adherence of Brazilian government accounting disclosure under the perspective of the Legitimacy Theory and the Political Costs Hypothesis. The research was conducted with the information available on the sites of all nine States from Northeast of Brazil. We investigate both compulsory and voluntary disclosure. The compulsory disclosure was evaluated by the compliance with the Brazilian legislation for government accounting (Law No. 9.755/1998 and Complementary Law No. 101/ 2000). The level of voluntary disclosure was evaluated based on classification proposed by Hendriksen and Van Breda (1999): adequate, fair and complete. The attributes of compulsory and voluntary disclosure were categorized based on the qualitative characteristics of the information, defined by Accounting Brazilian Statement Committee, which is responsible for the international accounting convergence. It was concluded that most states in the Northeast do not feel potentially threatened in their legitimacy in society.
- Publication
Registro Contábil, 2015, Vol 6, Issue 1, p71
- ISSN
2179-734X
- Publication type
Article