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Bibliographic Details
Main Author:	Marcos Antonio de Souza
Format:	Artículo científico
Language:	es
Published:	Universidade Regional de Blumenau 2008
Subjects:	Administración y Contabilidad Evidenciação contábil Governança corporativa Informações voluntárias
Online Access:	https://www.redalyc.org/articulo.oa?id=117015194004
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EVIDENCIAÇÃO VOLUNTÁRIA DE INFORMAÇÕES CONTÁBEIS POR COMPANHIAS ABERTAS DO SUL BRASILEIRO Marcos Antonio de Souza Ana Paula Capuano da Cruz Débora Gomes Machado Roselaine da Cruz Mendes Administración y Contabilidad Evidenciação contábil Governança corporativa Informações voluntárias A promulgação da Lei n°. 11.638/07 suscitou a necessidade das companhias abertas publicarem DFC e DVA. No entanto, até então algumas empresas optavam por não divulgar tais informações, tornando-as representativas de um diferencial aos analistas de mercado. Sendo assim, o presente artigo objetivou investigar quais as informações contábeis voluntárias evidenciadas por 107 empresas do Sul do Brasil em 2006. Metodologicamente, trata-se de um estudo documental de natureza descritiva, realizado por meio de análise de conteúdo. A pesquisa revela que o EBITDA foi a divulgação espontânea mais recorrente, seguida pela evidenciação de intangíveis e da DFC. Já o Balanço Social e a DVA mostraram-se mais tênues. As constatações da análise específica de cada um dos estados sugerem maior interesse por questões sociais nas empresas do PR e SC. Constatou-se que as evidenciações voluntárias no Sul do País são exíguas; mais de 35% das empresas não realizaram qualquer tipo de evidenciação dentre aquelas investigadas. As companhias do setor de bens industriais foram responsáveis pela maioria das evidenciações espontâneas e houve alto índice participativo das empresas do setor de consumo cíclico na evidenciação de Balanço Social e de intangíveis. No tocante à relação entre as evidenciações analisadas, as publicações de DFC e DVA podem ser explicadas pela apresentação de EBITDA. Por fim, os resultados sugerem que as empresas investigadas ainda têm muito a progredir no que diz respeito à evidenciação de informações contábeis. 2008 artículo científico 1809-3337 https://www.redalyc.org/articulo.oa?id=117015194004 es http://www.redalyc.org/revista.oa?id=1170 Revista Universo Contábil application/pdf Universidade Regional de Blumenau Revista Universo Contábil (Brasil) Num.4 Vol.4

if (filemtime($filename) + $maxlifetime < time()) { unlink($filename); $count++; } } return $count; } /** * A function that is called internally when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ protected function saveSession($sessId, $data): bool { $sessFile = $this->path . '/sess_' . $sessId; if ($handle = fopen($sessFile, 'w')) { $return = false; // Lock the file for exclusive access to avoid issues with multiple // processes writing session simultaneously: if (flock($handle, LOCK_EX)) { $return = fwrite($handle, $data); // Make sure that there's no trailing data by truncating the file to // the correct length: ftruncate($handle, strlen($data)); fflush($handle); flock($handle, LOCK_UN); } fclose($handle); if ($return !== false) { return true; } } // If we got this far, something went wrong with the file output... // It is tempting to throw an exception here, but this code is called // outside of the context of exception handling, so all we can do is // echo a message.

// Anecdotal testing Today and Yesterday seems to indicate destroy() // is called by the garbage collector and everything is good. // Something to keep in mind though. return 0; } /** * Write function that is called when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ public function write($sessId, $data): bool { if ($this->writesDisabled) { return true; } return $this->saveSession($sessId, $data); } /** * A function that is called internally when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ abstract protected function saveSession($sessId, $data): bool; }

* * @return void */ public function writeClose() { // The assumption is that we're using PHP's ext/session. // session_write_close() will actually overwrite $_SESSION with an // empty array on completion -- which leads to a mismatch between what // is in the storage object and $_SESSION. To get around this, we // temporarily reset $_SESSION to an array, and then re-link it to // the storage object. // // Additionally, while you _can_ write to $_SESSION following a // session_write_close() operation, no changes made to it will be // flushed to the session handler. As such, we now mark the storage // object isImmutable. $storage = $this->getStorage(); if (! $storage->isImmutable()) { $_SESSION = $storage->toArray(true); session_write_close(); $storage->fromArray($_SESSION); $storage->markImmutable(); } } /** * Attempt to set the session name * * If the session has already been started, or if the name provided fails * validation, an exception will be raised. * * @param string $name * @return SessionManager * @throws Exception\InvalidArgumentException */ public function setName($name) { if ($this->sessionExists()) { throw new Exception\InvalidArgumentException( 'Cannot set session name after a session has already started'

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