(2013-04) Aillón, Humberto Silva; Silva, Júlio Orestes da; Pinzan, Anderson Ferreira; Wuerges, Artur Filipe Ewald
The scenario of international accounting convergence leads Brazilian organizations to a new
reality of informational challenge, the disclosure of management information, for example,
the segmental information. The aim of this work is to verify how the management information
are disclosure in the note published for segmental information in the companies listed in the
IBrX-50. Findings demonstrate (i) the disclosure is different among sectors, (ii) there is a low
level of management information disclosure. These variables may be an indicative of an
attempt to hide the inefficiency of managers, or deletion of information as informational
barrier for new competitors.