Biological assets disclosure and ownership concentration in Brazilian agribusiness firms
DOI:
https://doi.org/10.11606/issn.1982-6486.rco.2018.144885Keywords:
Disclosure, Biological assets, Ownership concentrationAbstract
We investigated the relationship between biological assets disclosure and ownership concentration in Brazilian agribusiness industry. We analyzed 27 financial reports by Brazilian agribusiness public companies, for the period 2011 to 2015. The evidences indicate that the level of biological assets disclosure is still modest and ownership concentration typical in agribusiness industry does not affect decisions regarding biological assets disclosure. The results corroborate with previous evidences, demonstrating that company size and biological assets representativeness influence companies’ activity.
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