Disclosure da utilização de derivativos por companhias abertas não-financeiras brasileiras
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2001
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The research aimed to appraise how good the disclosure of transactions with derivative instruments by non-financial Brazilian public companies is, while testing whether foreign capital companies have better disclosure practices than domestic ones. Ten 'dimensions' were analysed, as suggested by the USA regulation on the subject. Results show that Brazilian non-financial public companies have poor disclosure practices, foreign capital companies not distinguishing themselves from purely domestic ones.