Influência da governança corporativa na qualidade das informações contábeis divulgadas por empresas de capital misto e empresas de capital privado.

Abstract

Several business frauds have occurred in recent years. Many of these events could have been avoided through good corporate of governance practices, something that has been growing recently. The research about the theme has, increasingly, presented positive results about the impact of corporate governance on business management. In this sense, the accounting information and its quality, can also be allied against those evils that hit the business world and affect various stakeholders and others involved. The quality of accounting information is an attribute that brings transparency and comparability, thus reducing the risks for new investments. It is not just companies of private capital that go through crises and frauds, mixed-capital companies under state control have also been the target of fraudulent cases. Therefore, this research aims to analyze the impact of corporate governance on the quality of the accounting information of private capital and mixed capital companies under state control. The model of Ohlson (1995) was used to measure the value relevance of companies. The research sample consisted of 20 companies, 10 private capital companies and 10 mixed capital companies under state control. In order to achieve the objective outlined, it was realized a descriptive research with quantitative approach, through a documentary analysis. According to the research realized, it can be affirmed that corporate governance is capable of positively influencing the value relevance of companies and the quality of accounting information.