Página 1 dos resultados de 383 itens digitais encontrados em 0.003 segundos

Análise comparativa entre o índice disclosure e a importância atribuída por stakeholders a informações consideradas relevantes para fins de divulgação em instituições de ensino superior filantrópicas do Brasil: uma abordagem d; Comparative analysis of disclosure index and the importance attached by stakeholders to information considered relevant for purposes of disclosure in institutions of higher education philanthropy in Brazil: an approach to theory of disclosure.

Lima, Emanoel Marcos
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 07/05/2009 Português
Relevância na Pesquisa
38.07839%
Diversos estudos relacionados com o mercado de capitais têm investigado os disclosures obrigatório e voluntário, os seus efeitos e também os motivos que levam as organizações a realizá-los ou não. Entretanto, são incipientes estudos que investigam o disclosure em instituições de ensino. Nesse sentido, o objetivo desta tese é de realizar uma análise comparativa, sob a abordagem da teoria da divulgação, entre o índice de disclosure e a importância atribuída por stakeholders a informações consideradas relevantes para fins de divulgação em Instituições e Ensino Superior Filantrópicas do Brasil IESFB. O estudo desenvolve-se a partir da análise da população composta de 146 entidades cadastradas no Conselho Nacional de Assistência Social CNAS. Primeiramente foi desenvolvido o Índice de Disclosure das Instituições de Ensino Superior Filantrópicas do Brasil IDIESFB, mensurado a partir das características qualitativas de disclosure divididas em quatros grupos: (i) visão geral, (ii) desempenho dos serviços, (iii) desempenho financeiro e (iv) situação física e financeira, conforme proposta de Coy, Dixon e Tower (1993). Posteriormente, com a utilização da técnica delphi e tendo por base o estudo de Coy e Dixon (2004)...

Utilidade do valor justo de ativos biológicos para a análise de crédito de corporações brasileiras baseadas no agronegócio; Fairvalue utility of biological assets for Brazilian companies credit analysis based on agribusiness

Acuña, Benjamim Cristobal Mardine
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 08/07/2015 Português
Relevância na Pesquisa
37.229473%
A dúvida sobre a utilidade da informação do valor justo de Ativos Biológicos para o usuário externo estimulou esta investigação. Em um mercado como o brasileiro no qual o agronegócio é fundamental e o crédito bancário ocupa espaço de destaque no financiamento das operações e dos investimentos, o problema de pesquisa se mostra relevante e, por isso, investigou se essa informação estaria relacionada com o custo da dívida bancária. Os objetivos foram, de modo mais abrangente, verificar se esse modelo de mensuração era desejado pelos analistas de crédito e, de modo mais específico: (i) verificar se havia correlação entre a variação, entre trimestres, da proporção entre a variação do valor justo na Demonstração do Resultado e a receita total, (ii) da variação da proporção entre o Ativo Biológico e o ativo total, (iii) do tamanho das companhias de agronegócio, estes três sobre o custo da dívida bancária; além (iv) verificar se havia preferência pela mensuração ao Valor Justo ou ao Custo e, (v) conhecer a forma como esses analistas realizam o tratamento dessa informação. Não fez parte do escopo, todavia, a elaboração de um modelo de análise de crédito, com identificação de todas as variáveis que a afetam; a investigação está limitada ao quanto a marcação ao Valor Justo menos as Despesas de Venda a impactaram do ponto de vista quantitativo...

A divulgação do risco nas demonstrações financeiras : uma análise ao anexo das sociedades não financeiras portuguesas

Silva, Maria de Lima e
Fonte: Instituto Politécnico de Lisboa Publicador: Instituto Politécnico de Lisboa
Tipo: Dissertação de Mestrado
Publicado em /01/2015 Português
Relevância na Pesquisa
28.16464%
Mestrado em Auditoria; O presente estudo tem por objetivo analisar a divulgação do risco efetuada por parte das sociedades não financeiras Portuguesas cotadas na Euronext de Lisboa ao longo dos anos de 2011 e 2012, bem como verificar a influência que determinados fatores explicativos, nomeadamente a dimensão, a rendibilidade, o endividamento e o grau de concentração da administração têm neste domínio. Foi ainda analisada as características da informação divulgada em matérias ligadas ao risco tendo em conta o âmbito temporal, o caráter quantitativo ou qualitativo da informação, a natureza e a classificação do risco divulgado. Os dados foram obtidos a partir da análise de conteúdo ao anexo dos relatórios e contas (contas consolidadas) das entidades selecionadas para este estudo durante o período de 2011 e 2012, resultando numa população de 36 entidades. Os referidos dados foram posteriormente submetidos a técnicas de análise univariada e bivariada baseada em testes não paramétricos, nomeadamente os testes de Spearman e de Wilcoxon. Os resultados das análises efetuadas permitiram identificar uma associação positiva entre a divulgação do risco e a dimensão das entidades, relação esta verificada para as três variáveis utilizadas como proxy do referido fator. Por outro lado...

Divulgação do risco: um caso de empresas do sector do retalho alimentar

Silva, Anabela Maria Martins
Fonte: Escola Superior de Ciências Empresariais Publicador: Escola Superior de Ciências Empresariais
Tipo: Dissertação de Mestrado
Publicado em //2012 Português
Relevância na Pesquisa
28.117017%
Dissertação de Mestrado em Contabilidade e Finanças; A gestão do risco é uma actividade reconhecida como fundamental, sobretudo, em contextos de grande incerteza como aquele em que se vive actualmente. Ora, a eficácia na execução dessa actividade depende, entre outros aspectos, da disponibilidade da informação. O objectivo do presente estudo consiste na análise da divulgação de informação sobre o risco nos relatórios e contas de quatro empresas do sector do retalho alimentar, duas de Portugal e duas de Espanha, durante o período de 2008 a 2010. Pretende-se verificar se existe relação entre as variáveis dimensão e risco e o nível de divulgação de informação sobre o risco efectuado nos relatórios e contas destas empresas. Para tal, pretende-se replicar o estudo elaborado por Linsley e Shrives (2006) intitulado “Examining risk reporting in UK public companies”, aplicado às empresas do Reino Unido cotadas no FTSE 100 a 1 de Janeiro de 2001. Assim, recorrendo ao método da análise de conteúdo, verifica-se que, entre as empresas analisadas, as que divulgam mais informação sobre o risco são as portuguesas. Constata-se, ainda, que qualquer das empresas, apresenta um maior nível de divulgações de informação sobre o risco financeiro do que sobre o risco não-financeiro e que não parece existir relação entre a dimensão ou o risco e o nível de divulgação de informação sobre o risco.; Risk management is an activity recognized as essential...

Financial Access 2009 : Measuring Access to Financial Services around the World

Consultative Group to Assist the Poor
Fonte: Consultative Group to Assist the Poor/The World Bank, Washington, DC Publicador: Consultative Group to Assist the Poor/The World Bank, Washington, DC
Português
Relevância na Pesquisa
28.304873%
Financial Access 2009 introduces the latest data from a survey of financial regulators in 139 countries. It presents indicators of access to savings, credit, and payment services in banks, and in regulated nonbank financial institutions. It is intended for a broad audience of policymakers, researchers, practitioners, multilateral and bilateral investors, in order to guide monetary policy, monitor systemic risks, and collect information on the values of deposits and credit. This report reviews three interventions: disclosure requirements, interest rate caps, and methods to address excessive lending that can result in consumer indebtedness. Improved transparency and disclosure allow borrowers to make informed choices and can facilitate competition in financial markets, eventually leading to lower prices and improved products. Policies to restrict interest rates or credit quantity, especially in consumer credit, seem to have limited effect but require further analysis.

The Foundations of Financial Inclusion : Understanding Ownership and Use of Formal Accounts

Allen, Franklin; Demirguc-Kunt, Asli; Klapper, Leora; Peria, Maria Soledad Martinez
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
Relevância na Pesquisa
38.367354%
Financial inclusion -- defined here as the use of formal accounts -- can bring many welfare benefits to individuals. Yet we know very little about the factors underpinning financial inclusion across individuals and countries. Using data for 123 countries and over 124,000 individuals, this paper tries to understand the individual and country characteristics associated with the use of formal accounts and what policies are effective among those most likely to be excluded: the poor and rural residents. The authors find that greater ownership and use of accounts is associated with a better enabling environment for accessing financial services, such as lower account costs and greater proximity to financial intermediaries. Policies targeted to promote inclusion -- such as requiring banks to offer basic or low-fee accounts, exempting some depositors from onerous documentation requirements, allowing correspondent banking, and using bank accounts to make government payments -- are especially effective among those most likely to be excluded. Finally...

Armenia : Diagnostic Review of Consumer Protection and Financial Literacy, Volume 1. Key Findings and Recommendations

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
27.966816%
The objectives of the diagnostic review of consumer protection and financial literacy for Armenia are: (i) to assess the existing financial consumer protection framework, by reviewing laws, regulations and practices in Armenia compared to international good practices; and (ii) to provide recommendations on ways to improve consumer protection and financial literacy in Armenia. The review provides a detailed assessment of the institutional, legal and regulatory framework in four financial segments, namely banking, non-bank credit institutions, securities, and insurance. Many key steps have already been taken in financial consumer protection, especially at the regulatory and institutional levels. Regarding the institutional framework, adequate resources need to be allocated to the consumer protection team and modern supervisory tools should be made available. Consumer organizations should be strengthened and motivated to assist the Central Bank of Armenia (CBA) in market monitoring. In terms of consumer disclosure...

Income and Asset Disclosure : Case Study Illustrations

World Bank; UNODC
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Português
Relevância na Pesquisa
37.914307%
The requirement that public officials declare their income and assets can help deter the use of public office for private gain. Income and asset disclosure (IAD) systems can provide a means to detect and manage potential conflicts of interest, and can assist in the prevention, detection, and prosecution of illicit enrichment by public officials. Growing attention to anticorruption policies, institutions, and practices has led to increased interest in financial disclosure systems and the role they can play in supporting national anticorruption strategies and in helping to instill an expectation of ethical conduct for individuals in public office. IAD systems are also a key element in the implementation and enforcement of provisions of the United Nations Convention against Corruption and other international anticorruption agreements. This attention has sparked interest among policy makers and practitioners in the design features and implementation practices that make for effective financial disclosure administration. The case studies collected in this volume are intended to profile a range of systems and practices to help respond to this growing interest.

Financial (Dis-)Information : Evidence from an Audit Study in Mexico

Gine, Xavier; Martinez Cuellar, Cristina; Mazer, Rafael Keenan
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
Relevância na Pesquisa
28.235527%
An audit study was conducted in peri-urban Mexico to understand the quality of information and products offered to low-income potential customers. Trained auditors visited multiple financial institutions seeking credit and savings products. Consistent with Gabaix and Laibson (2006), staff voluntarily provides little information about avoidable fees, especially to auditors trained to reveal little knowledge about the market. In addition, clients are almost never offered the cheapest product, most likely because staff is incentivized to offer more expensive products that are thus more profitable to the institution. This suggests that disclosure and transparency policies may be ineffective if they undermine the commercial interest of financial institutions.

Paraguay Diagnostic Review of Consumer Protection and Financial Literacy : Volume 1. Key Findings and Recommendations

World Bank
Fonte: World Bank Group, Washington, DC Publicador: World Bank Group, Washington, DC
Português
Relevância na Pesquisa
28.00442%
This review of the Consumer Protection and Financial Literacy Framework (CPFL) in Paraguay was undertaken in response to a request for technical assistance in this area made by the Central Bank of Paraguay (BCP). The objectives were: (i) to assess the existing consumer protection and financial literacy framework by reviewing laws, regulations, and actual practices in Paraguay, and comparing it with international good practice; and (ii) to provide recommendations on ways to improve the level of financial consumer protection and financial literacy in the country. The Diagnostic Review provides a detailed assessment of the institutional, legal and regulatory framework for consumer protection in four segments of the financial sector: (i) banks and finance companies, (ii) financial cooperatives, (iii) insurance companies, and, - in reflection of the important role they play in Paraguay - (iv) non-bank agents and mobile payment providers. Its findings and recommendations cover six thematic areas: (i) Institutional Arrangements...

Children of parents with mental illness: parental disclosure, children’s illness beliefs and the development of a shared understanding of mental illness in the family.

Ferguson, Brooke
Fonte: Universidade de Adelaide Publicador: Universidade de Adelaide
Tipo: Tese de Doutorado
Publicado em //2011 Português
Relevância na Pesquisa
38.294526%
There is widespread agreement that children should be educated about a parent‘s mental illness. For this to occur there are a number of areas which require further research. To date, little is known about what parents themselves think about the disclosure of mental illness to their children. It is also unclear how the process of disclosure occurs in families with mental illness. Children‘s own knowledge of parental mental illness has not been systematically explored and it is not known what children know about aspects of their parent‘s illness. This thesis explored how families, where a parent has mental illness, discuss or do not discuss a parent‘s mental illness. This was explored from the perspective of different family members, including children whose parent has mental illness, the parent with mental illness, the partner of a parent with mental illness, ex-partners of parents with mental illness and step parents of children who have a parent with mental illness. Study One was an explorative qualitative study which aimed to examine parental beliefs about the disclosure of mental illness. Semi-structured, face to face interviews were conducted with parents (n= 26) regarding their thoughts about disclosure to their children about the mental illness of a parent. Participants included parents with mental illness...

Republic of Tajikistan : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
28.133162%
This report describes the results of a ROSC assessment of the accounting, financial reporting and auditing requirements and practices of the Republic of Tajikistan's enterprise and financial sectors. The report assesses the quality of the Tajik financial reporting framework and makes policy recommendations for improvement. With a gross national income per capita of US$430, Tajikistan remains the poorest country in the former Soviet Union. Despite various reforms over the past several years, the business climate still lags behind other transition countries. Many of the country's problems stem from the 1992-1997 civil war, which so damaged the country's economic infrastructure that it precipitated a sharp decline in industrial and agricultural production. Although there has been moderate domestic growth since 1997, real output is currently just over 50 percent of the 1989 level. The Republic of Tajikistan's small financial system is dominated by a few banks. The level of financial activity is among the lowest in the world...

The Russia Corporate Governance Manual : Part IV. Information Disclosure and Transparency

International Finance Corporation; U.S. Department of Commerce
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
Português
Relevância na Pesquisa
37.938918%
The Russia corporate governance manual has been divided into and is published in six parts: (i) corporate governance introduced; (ii) good board practices; (iii) shareholder rights; (iv) information disclosure and transparency; (v) special focus section; and (vi) annexes model corporate governance documents. The first four parts contain chapters that focus on core corporate governance issues, such as a company's board structure, information disclosure practices, and shareholder rights. Part five focuses on corporate governance issues of particular importance in the Russian context, namely corporate governance concerns during a company's reorganization, within holding structures, and relating to enforcement. Part six, finally, offers practical tools in the form of model documents, for example company codes, by-laws, and contracts. All issues are closely examined through Russian law and regulations; the Federal Commission for the Securities Market's Code of Corporate Conduct (FCSM Code) Code and, when applicable...

Corporate Governance in Institutions Offering Islamic Financial Services : Issues and Options

Grais, Wafik; Pellegrini, Matteo
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
Português
Relevância na Pesquisa
28.00442%
This paper reviews institutions offering Islamic financial services (IIFS) corporate governance challenges and suggests options to address them. It first points out the importance of corporate governance for IIFS, where it would require a distinct treatment from conventional corporate governance and highlights three cases of distress of IIFS. It then dwells on prevailing corporate governance arrangements addressing IIFS' needs to ensure the consistency of their operations with Islamic finance principles and the protection of the financial interests of a stakeholders' category, namely depositors holding unrestricted investment accounts. It raises the issues of independence, confidentiality, competence, consistency, and disclosure that may bear on pronouncements of consistency with Islamic finance principles. It also discusses the agency problem of depositors holding unrestricted investment accounts. The paper argues for a governance framework that combines internal and external arrangements and relies significantly on transparency and disclosure of market relevant information.

Nigeria : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
28.220376%
The Federal Government of Nigeria retains the vestiges of good systems for planning, budgeting, managing and controlling public resources. But their performance has deteriorated to such an extent that they provide negligible assurance that moneys are used entirely for their intended purpose. The same is true at the state level. To return to an acceptable level of financial accountability will require sustained action over several years. In the interim, risks of waste, diversion and misuse of funds are assessed as high. This has clear implications for both Government and the Bank: the former needs to improve financial accountability along the lines outlined in this report; and the latter needs to support this process and in the meantime to build explicit risk minimization actions into all its Nigerian operations. Among the recommendations presented for the public sector are to address: the calculation, control, management, protection, reporting and disclosure of national oil revenues; the adequacy of procedures for drawing money from the Consolidated Revenue Fund and for ensuring that transactions on accounts held at the Central Bank are properly authorized...

Disclosure of intangible assets: an empirical study of financial corporations in the Iberian Peninsula

Silva, Maria de Lurdes Ribeiro da; Rodrigues, Ana Maria Gomes; Muñoz Dueñas, María del Pilar
Fonte: Facoltà di Economia dell'Università di Salerno Publicador: Facoltà di Economia dell'Università di Salerno
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
37.799448%
The purpose of this paper is to analyse, firstly, to what extent intangible assets in the consolidated accounts of seven Portuguese banks and seven Spanish banks between 2006 and 2009 are disclosed and, secondly, to analyse what the most influential factors are in the above mentioned disclosure. In order to do this, before reviewing the existing literature and on the basis of other studies on this topic, a disclosure index has been created based on the requirements related to the intangible assets as stated in IAS 38. Then, two statistical analyses have been made: a univariate one for each of the explanatory variables and a multivariate one, in which all variables have been analysed. Both analyses led to the conclusion that the disclosure index of intangible assets is 0.96, where the bank dimension and the internationalization degree are the variables that are considered explanatory of the variation of the disclosure index in the regression analysis.

Effects of Recognition versus Disclosure on the Structure and Financial Reporting of Share Based Payments

Choudhary, Preeti
Fonte: Universidade Duke Publicador: Universidade Duke
Tipo: Dissertação Formato: 514661 bytes; application/pdf
Publicado em 21/04/2008 Português
Relevância na Pesquisa
47.79945%

I examine whether financial statement preparers (managers and auditors) treat recognized versus disclosed fair value of option compensation differently. Recognition refers to items that appear on the face of financial statements and that are included in subtotal figures that appear in the summary accounts; disclosure refers to items that appear in words and amounts in only the financial statement footnotes. I find that fair value recognition of option compensation is likely to have a significant impact on net income. Firms in my sample granted options amounting to a median fair value of 7% of profits in 1996 and 11% of profits in 2004. I compare the terms of option grants and the properties of fair value estimation under a disclosure reporting regime to terms and properties under a recognition regime. Under a fair value recognition regime, I find firms reduce/eliminate option grants across all levels of employees, reduce the statutory length of options, and substitute restricted stock and bonuses for option compensation. The fair value reduction in option grants is on average 9% (0.4%) of absolute net income. In contrast, under a fair value disclosure regime, option compensation was not reduced. I also find that firms increase the bias in three inputs to fair value option estimation: volatility...

ANALYSIS OF THE PRACTICE OF THE PERSPECTIVE ACCOUNTING DISCLOSURE GRACILIANO RAMOS IN THE YEARS 1928 AND 1929; UMA ANÁLISE DAS PRÁTICAS DE EVIDENCIAÇÃO CONTÁBIL SOB A ÓTICA DE GRACILIANO RAMOS NOS ANOS DE 1928 E 1929

Cruz, Vera Lúcia; Lopes, Jorge Expedito Gusmão; Ribeiro Filho, José Francisco; Pederneiras, Marcleide M. Macêdo
Fonte: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT Publicador: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 01/12/2010 Português
Relevância na Pesquisa
37.520505%
This study aimed to investigate the practices of accounting disclosure made by Graciliano Ramos when he was mayor in the years 1928 and 1929, examining the activities carried out by Graciliano Ramos current literature regarding the accountability and the Act No 4.536/1922 who organized the Code of Accounting of the Union to conduct the survey used the deductive method was to be a documentary-bibliographic material. It was concluded through the analysis of the data that Graciliano Ramos worked within budget, set up his report with the intention of being transparent to the user's information, he practiced in a simple and clear through their notes and balances held to demonstrate how its administration to the State Governor, however, was not found in the reports the practice of double entry provided by the decree of the season. Your reports of settlement of accounts and explanations of the application of each expenditure and revenue generation, translates everything he accomplished in each year of his administration, in addition to revealing humor and rigor to acts performed by a manager of the public cause.; O presente estudo teve o objetivo de investigar as práticas de evidenciação contábil realizadas por Graciliano Ramos quando foi Prefeito nos anos de 1928 e 1929...

Transparência das contas públicas: um enfoque no uso da internet como instrumento de publicidade na UFSC; The transparency of the public accounts: with a practical focus on the use of the internet as an instrument of publicizing at UFSC

Platt Neto, Orion Augusto; UFSC - Florianópolis - SC; Cruz, Flávio da; UFSC - Florianópolis - SC; Viera, Audí Luiz; UFSC - Florianópolis - SC
Fonte: UFSC Publicador: UFSC
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 24/04/2008 Português
Relevância na Pesquisa
37.498184%
O artigo aborda a transparência das contas das universidades públicas brasileiras, com enfoque prático no uso da Internet como instrumento de publicidade. Foram observadas as práticas adotadas pela UFSC para publicidade de suas contas públicas, identificando limitações e qualidades.; This paper approaches the transparency of the public accounts of the Brazilian public universities, with a practical focus on the use of the Internet as an instrument of publicizing. The practices adopted by UFSC for the disclosure of its public accounts were scrutinized, with the identification of their restrictions and advantages.

Level of Eletronic Disclosure of Public Accounting of Municipalities of Paraná in the Internet Environment; Nível de Divulgação Eletrônica da Contabilidade Pública dos Municípios do Paraná no Ambiente da Internet

Franco, Luciane Maria Gonçalves; Pontifícia Universidade Católica do Paraná - PUCPR; Rezende, Denis Alcides; Pontifícia Universidade Católica do Paraná - PUCPR; Figueiredo, Frederico de Carvalho; Pontifícia Universidade Católica do Paraná - PUCP
Fonte: Universidade Federal de Santa Catarina Publicador: Universidade Federal de Santa Catarina
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; Pesquisa Teórico-empírica; Formato: application/pdf
Publicado em 14/04/2014 Português
Relevância na Pesquisa
37.838074%
The objective is to identify the level of electronic transparency of financial statements in municipal districts, arranged in the internet environment. The research presents descriptive approach, ex-post facto, held in October of 2011. The study is based on legislation and literature of Accounting Science and Public Administration. Among respects, it was found that 81.25 % of municipalities with 50,000 or more inhabitants provide reports of the Fiscal Responsibility Law in their web pages and this figure drops to 29.43% in municipalities with fewer than 50,000 inhabitants. It is a significant number of municipalities that do not use electronics to publicize their acts , corresponding to 70.57 %, or 259 municipalities out of the total surveyed. It is emphasized that transparency of public accounts is of limitations in terms of availability of information, so he will need improvement and viability for the benefit of the results.; http://dx.doi.org/10.5007/2175-8077.2014v16n38p140O objetivo é identificar o nível de transparência eletrônica dos demonstrativos contábeis nos municípios paranaenses, dispostos no ambiente da internet. A pesquisa apresenta abordagem descritiva, ex post facto, transversal, realizada no mês de outubro do ano de 2011. O estudo é fundamentado na legislação e em literatura da Ciência Contábil e da Administração Pública. Dentre aspectos relevantes...