FINANCING POLITICAL PARTIES IN THE 2008 AND 2012 ELECTIONS: AN ANALYSIS OF DONOR COMPANIES

被引：0

作者：

Guedes da Silva Almeida, Jardson Edson ^{[1
]}

Felix Junior, Luiz Antonio ^{[2
]}

Teixeira Lagioia, Umbelina Cravo ^{[3
]}

Araujo, Juliana ^{[4
]}

Nascimento Araujo, Joao Gabriel ^{[4
]}

机构：

[1] Ctr Univ Tiradentes, Maceio, AL, Brazil

[2] Escola Negocios, Fac Int Paraiba, Joao Pessoa, PB, Brazil

[3] Univ Fed Pernambuco, Programa Posgrad Ciencias Contabeis, Recife, PE, Brazil

[4] Univ Fed Pernambuco, Recife, PE, Brazil

来源：

CADERNOS GESTAO PUBLICA E CIDADANIA | 2016年 / 21卷 / 68期

关键词：

disclosure; political parties; accounting information; elections; transparency;

D O I：

10.12660/cgpc.v21n68.48758

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

The motivation of this study was to observe the electoral process from the point of view of the external user of accounting information. Therefore, we sought to investigate how information about the electoral process is disclosed by the companies involved in companies listed on the BM & FBOVESPA and that made donations to political parties in the municipal elections of 2008 and 2012. Annual Information and the Standardized Financial Statements of eleven selected companies were obtained from the External Disclosure system and an analysis was made of the data for controlling companies, in addition to the DR, DFC, Explanatory Note and Management Report of the companies, in a search for reference to donations made to political parties. The conclusion was that only one of the eleven companies selected produced evidence of making donations to political parties by way of their statements and only in 2008; it was impossible to identify what amounts were donated or the criteria used in selecting the parties that benefited.

引用

页码：3 / 20

页数：18

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