Information On Human Resources In The Administration Reports. Its level of divulgation and the factors that influence the disclosuring process

      Аннотация: The disclosure of information on human resources refers to the concern of companies about their staff. However, this divulgation does not occur homogeneously, because there are no elements which require the execution of this type of information. Aware of this, this book determined, as its general objective: analyzing the level of the information disclosure on human resources that was expressed in the management reports of the companies listed in the IBrX-100, identifying the aspects that influence their elucidation. In this way, this book brings a discussion about the dissemination of information about human resources through companies, observing how these disclosures are made, and understand the reasons that can lead to such disclosure. To carry out the study, the book studies the periods of 2009 to 2013, with a sample of 83 companies. The data were collected from the management reports, the site of BMF&BOVESPA and Economatica®. We hope to contribute with the knowledge of the accounting and administrative sciences, our target audience. We wish you a pleasant reading.

Ключевые слова: Disclosure, human resources, information