A publicação de demonstrações financeiras pelas sociedades limitadas de grande porte e a efetividade da Lei Federal n. 11.638/2007 e da deliberação n. 2/2015 da Junta Comercial do Estado de São Paulo
Ano de defesa: | 2018 |
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Autor(a) principal: | |
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Banca de defesa: | |
Tipo de documento: | Dissertação |
Tipo de acesso: | Acesso aberto |
Idioma: | por |
Instituição de defesa: |
Não Informado pela instituição
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Programa de Pós-Graduação: |
Não Informado pela instituição
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Departamento: |
Não Informado pela instituição
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País: |
Não Informado pela instituição
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Palavras-chave em Português: | |
Palavras-chave em Inglês: | |
Link de acesso: | http://hdl.handle.net/10438/20488 |
Resumo: | This work is about the controversy over mandatory disclosure of financial statements by large Brazilian limited liability companies. The research reveals an unclear regulatory framework on this issue and empirically assesses the effectiveness of disclosure rules contained in Federal Law No. 11,638 of 2007 and in São Paulo State’s Board of Trade Resolution No. 2 of 2015. The results indicate a significant level of compliance with these rules by the referred companies and at the same time their considerable resistance to disclose financial information to the public. It is also observed that the current regulation of corporate transparency is not enough to overcome the opacity of the majority of large limited liability companies, specially the biggest ones. The study points out shortcomings in the analyzed rules and also in the corresponding enforcement system. Moreover, it carries out a reflection on European legal solutions and national legislative proposals related to the matter. |
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Batista, Carlos HenriqueEscolas::DIREITO SPAraujo, Danilo Borges dos Santos Gomes de2018-03-09T20:32:09Z2018-03-09T20:32:09Z2018-02-16http://hdl.handle.net/10438/20488This work is about the controversy over mandatory disclosure of financial statements by large Brazilian limited liability companies. The research reveals an unclear regulatory framework on this issue and empirically assesses the effectiveness of disclosure rules contained in Federal Law No. 11,638 of 2007 and in São Paulo State’s Board of Trade Resolution No. 2 of 2015. The results indicate a significant level of compliance with these rules by the referred companies and at the same time their considerable resistance to disclose financial information to the public. It is also observed that the current regulation of corporate transparency is not enough to overcome the opacity of the majority of large limited liability companies, specially the biggest ones. The study points out shortcomings in the analyzed rules and also in the corresponding enforcement system. Moreover, it carries out a reflection on European legal solutions and national legislative proposals related to the matter.O presente trabalho trata da polêmica a respeito da obrigatoriedade da publicação de demonstrações financeiras pelas sociedades limitadas de grande porte no Brasil. A pesquisa revela a incerteza do cenário regulatório atual relativo ao tema e avalia empiricamente a efetividade das normas de disclosure contidas na Lei n. 11.638/2007 e na Deliberação Jucesp n. 2/2015. Os resultados obtidos indicam a efetividade parcial, mas não desprezível, das referidas normas, bem como a considerável resistência das empresas à divulgação de seus balanços. Verifica-se também que o atual modelo regulatório acaba possibilitando que a maioria das sociedades visadas – notadamente as maiores entre elas – permaneçam na opacidade. Identificam-se deficiências na formulação das regras de transparência e no sistema de enforcement das mesmas. Além disso, apresentam-se soluções do direito europeu e propostas legislativas nacionais sobre o tema.porLarge companiesBrazilian limited liability companyCorporate governanceTransparencyDisclosureFinancial statementsSociedade de grande porteSociedade limitadaGovernança corporativaTransparênciaPublicaçãoDemonstrações financeirasDireitoGovernança corporativaBalanço (Contabilidade)Divulgação de informaçõesA publicação de demonstrações financeiras pelas sociedades limitadas de grande porte e a efetividade da Lei Federal n. 11.638/2007 e da deliberação n. 2/2015 da Junta Comercial do Estado de São Pauloinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas (FGV)instacron:FGVTEXTCarlos Henrique Batista - Mestrado.pdf.txtCarlos Henrique Batista - Mestrado.pdf.txtExtracted 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|
dc.title.por.fl_str_mv |
A publicação de demonstrações financeiras pelas sociedades limitadas de grande porte e a efetividade da Lei Federal n. 11.638/2007 e da deliberação n. 2/2015 da Junta Comercial do Estado de São Paulo |
title |
A publicação de demonstrações financeiras pelas sociedades limitadas de grande porte e a efetividade da Lei Federal n. 11.638/2007 e da deliberação n. 2/2015 da Junta Comercial do Estado de São Paulo |
spellingShingle |
A publicação de demonstrações financeiras pelas sociedades limitadas de grande porte e a efetividade da Lei Federal n. 11.638/2007 e da deliberação n. 2/2015 da Junta Comercial do Estado de São Paulo Batista, Carlos Henrique Large companies Brazilian limited liability company Corporate governance Transparency Disclosure Financial statements Sociedade de grande porte Sociedade limitada Governança corporativa Transparência Publicação Demonstrações financeiras Direito Governança corporativa Balanço (Contabilidade) Divulgação de informações |
title_short |
A publicação de demonstrações financeiras pelas sociedades limitadas de grande porte e a efetividade da Lei Federal n. 11.638/2007 e da deliberação n. 2/2015 da Junta Comercial do Estado de São Paulo |
title_full |
A publicação de demonstrações financeiras pelas sociedades limitadas de grande porte e a efetividade da Lei Federal n. 11.638/2007 e da deliberação n. 2/2015 da Junta Comercial do Estado de São Paulo |
title_fullStr |
A publicação de demonstrações financeiras pelas sociedades limitadas de grande porte e a efetividade da Lei Federal n. 11.638/2007 e da deliberação n. 2/2015 da Junta Comercial do Estado de São Paulo |
title_full_unstemmed |
A publicação de demonstrações financeiras pelas sociedades limitadas de grande porte e a efetividade da Lei Federal n. 11.638/2007 e da deliberação n. 2/2015 da Junta Comercial do Estado de São Paulo |
title_sort |
A publicação de demonstrações financeiras pelas sociedades limitadas de grande porte e a efetividade da Lei Federal n. 11.638/2007 e da deliberação n. 2/2015 da Junta Comercial do Estado de São Paulo |
author |
Batista, Carlos Henrique |
author_facet |
Batista, Carlos Henrique |
author_role |
author |
dc.contributor.unidadefgv.por.fl_str_mv |
Escolas::DIREITO SP |
dc.contributor.author.fl_str_mv |
Batista, Carlos Henrique |
dc.contributor.advisor1.fl_str_mv |
Araujo, Danilo Borges dos Santos Gomes de |
contributor_str_mv |
Araujo, Danilo Borges dos Santos Gomes de |
dc.subject.eng.fl_str_mv |
Large companies Brazilian limited liability company Corporate governance Transparency Disclosure Financial statements |
topic |
Large companies Brazilian limited liability company Corporate governance Transparency Disclosure Financial statements Sociedade de grande porte Sociedade limitada Governança corporativa Transparência Publicação Demonstrações financeiras Direito Governança corporativa Balanço (Contabilidade) Divulgação de informações |
dc.subject.por.fl_str_mv |
Sociedade de grande porte Sociedade limitada Governança corporativa Transparência Publicação Demonstrações financeiras |
dc.subject.area.por.fl_str_mv |
Direito |
dc.subject.bibliodata.por.fl_str_mv |
Governança corporativa Balanço (Contabilidade) Divulgação de informações |
description |
This work is about the controversy over mandatory disclosure of financial statements by large Brazilian limited liability companies. The research reveals an unclear regulatory framework on this issue and empirically assesses the effectiveness of disclosure rules contained in Federal Law No. 11,638 of 2007 and in São Paulo State’s Board of Trade Resolution No. 2 of 2015. The results indicate a significant level of compliance with these rules by the referred companies and at the same time their considerable resistance to disclose financial information to the public. It is also observed that the current regulation of corporate transparency is not enough to overcome the opacity of the majority of large limited liability companies, specially the biggest ones. The study points out shortcomings in the analyzed rules and also in the corresponding enforcement system. Moreover, it carries out a reflection on European legal solutions and national legislative proposals related to the matter. |
publishDate |
2018 |
dc.date.accessioned.fl_str_mv |
2018-03-09T20:32:09Z |
dc.date.available.fl_str_mv |
2018-03-09T20:32:09Z |
dc.date.issued.fl_str_mv |
2018-02-16 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10438/20488 |
url |
http://hdl.handle.net/10438/20488 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.source.none.fl_str_mv |
reponame:Repositório Institucional do FGV (FGV Repositório Digital) instname:Fundação Getulio Vargas (FGV) instacron:FGV |
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Fundação Getulio Vargas (FGV) |
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FGV |
institution |
FGV |
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Repositório Institucional do FGV (FGV Repositório Digital) |
collection |
Repositório Institucional do FGV (FGV Repositório Digital) |
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https://repositorio.fgv.br/bitstreams/586a68aa-c05f-4ad9-8d11-6e4ac28100ab/download https://repositorio.fgv.br/bitstreams/55e8479a-0d8b-4a3d-9599-dd92cb1df619/download https://repositorio.fgv.br/bitstreams/5ca1f0b4-14a2-4b04-a692-54baa33bb3cc/download https://repositorio.fgv.br/bitstreams/1e182871-76f7-4d63-8cc4-e06677c7fbf1/download |
bitstream.checksum.fl_str_mv |
7f5f163ca877c7b0d10e6430c84eeb86 a572105a128fb45cfc55c68d02b86faf dfb340242cced38a6cca06c627998fa1 494f496ef52fe4bbec555ec8e3408434 |
bitstream.checksumAlgorithm.fl_str_mv |
MD5 MD5 MD5 MD5 |
repository.name.fl_str_mv |
Repositório Institucional do FGV (FGV Repositório Digital) - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
|
_version_ |
1799582979266183168 |