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- Title
DEVERES DE INFORMAÇÃO E O CUMPRIMENTO PELOS BANCOS PORTUGUESES NO PSI 20.
- Authors
Rodrigues, Jorge José Martins; Seabra, Fernando Miguel dos Santos Henriques; Severino da Mata, Carlos Manuel
- Abstract
Civil society demands transparency in business management and efficiency in the results. To companies with stakeholders, this requirement goes through a greater legal and regulatory framework due to the several recent financial scandals that brought into question the foundations of the contemporary capitalist society. It is expected that financial institutions, as dynamizing organizations of the economy, integrate to its organizational structure management and controlling functions that can meet the high demands being exercised on these companies. In this article, after the Portuguese legal and regulatory framework, dated of 12/31/2005, is an analysis of information disclosed by the three Portuguese banks participating in the PSI 20 stock index. At the end of the study is recommended to integrate the stakeholder's interest to the banks' decision-making board in order to contribute to greater robustness of the different models of corporate governance in the banking sector.
- Subjects
ORGANIZATIONAL transparency; INVESTORS; DECISION making; CORPORATE veil; DISCRIMINATION in financial services; CORE competencies
- Publication
Revista Universo Contábil, 2009, Vol 5, Issue 2, p104
- ISSN
1809-3337
- Publication type
Article
- DOI
10.4270/ruc.2009216