Governance Structure of Public Companies and Mixed Economy Companies under Direct Union Control Based on the Regulation of State Law no. 13.303/2016

被引:0
|
作者
Nascimento, Mauriceia Carvalho [1 ]
Maracaja, Kettrin Farias Bem [1 ]
机构
[1] Univ Fed Campina Grande, Rua Aprigio Veloso 882, Campina Grande, PB, Brazil
关键词
Governance; Public companies; State-owned companies of the Union; Law of State-owned companies;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
The aim of this research was to compare the governance structures of the Federal Government's public companies and mixed -capital companies, following the regulation of State Law No. 13.303/2016. It was a qualitativequantitative cross-sectional comparative study. The universe corresponded to 45 cases (companies). With regard to data collection and analysis techniques, it was classified as qualitative -quantitative, since, in the first stage, the documents published on the companies' websites (governance instruments and policies) were collected and, in the second stage, the qualitative data was coded, thus making it possible to count (compliance), taking into account the presence or absence of each of the governance indicators proposed in the study by Carvalho (2019), through the use of descriptive statistics. Based on the analysis of the 64 indicators, it was possible to identify that there are differences in the governance structure of state-owned companies in terms of management, control and auditing instruments; transparency of information; boards, committees and management; ethics and conflicts of interest.
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页码:236 / 251
页数:16
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