Influência do controle familiar na divulgação de informações por segmento das empresas do agronegócio

Abstract

With the objective of identifying which family influence in the disclosure of information by segment of agribusiness companies, this research included 19 B3 companies that explore biological assets and released the explanatory note of information by segment in the period from 2015 to 2019. The study was developed based on the disclosure of the items of CPC 22 notes in the explanatory notes of information by segment of each of the companies. For data treatment, multiple linear regression with panel data is used. The results show that family control and greater indebtedness have a positive relationship with the disclosure of information and that the variables size, governance and profitability were not significant. It is concluded that companies with family control disclose more information by segment than non-family companies.