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

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.

Ficha do documento

Tipo

Dissertação

Ano

2018

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/20488

Temas

Governança

Palavras-chave

Large companiesBrazilian limited liability companyCorporate governanceTransparencyDisclosureFinancial statementsSociedade de grande porteSociedade limitadaGovernança corporativaTransparênciaPublicaçãoDemonstrações financeirasDireitoBalanço (Contabilidade)Divulgação de informações