FACC/UFRJ, VIII Congresso Nacional de Administração e Contabilidade - AdCont 2017

Tamanho da fonte: 
THE BUSINESS MODEL AS THE LEVER OF FINANCIAL COMMUNICATION OF ENTERPRISES
Paulo César Barbosa Alves, Roberto Decourt, Philippe Protin

Última alteração: 2017-08-25

Resumo


The business model is a concept that allows us to better understand how companies create value and is therefore a relevant element of the financial communication of companies. This article examines the voluntary disclosure practices of Brazilian companies. An analysis of the content of the reference documents shows that companies are already communicating significantly on their business models. The results obtained highlight a great heterogeneity of practices, explained in particular by the theory of the agency and the need to reduce the information asymmetry between leaders and shareholders.

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