This paper aims to investigate the association between the compliance of the institutional mission of open capital Brazilian companies and the use of non-financial performance indicators. To achieve this goal, it was operationalized a descriptive and quantitative research, considering non-financial companies listed on B3. The institutional mission was measured based on the characteristics proposed by Pearce David (1987) and David (1989) studies. Likewise, the indicators of non-financial performance were measured based on the research realized by Marquezan, Diehl and Alberton (2013) and Vargas, Diehl, Ayres, Monteiro (2016). Data referring to nine characteristics associated to mission, as well as non-financial indicators of eight distinct groups were collected in annual reports and institutional websites from the companies by the content analysis. The probabilistic sample consisted in 115...

The development of this article aims to verify the relationship between the disclosure of non-financial performance indicators and the market value of publicly traded companies listed in the Brazilian Stock Exchange (B3). For this, the sustainability, annual, management and results release reports of 109 companies with shares listed on B3 were analyzed, in order to constitute the percentage of disclosure of non-financial indicators (DINF) of each organization that made up the research sample. To achieve the outlined objective, methodological content analysis procedures were carried out and later a median test (Kruskal-Wallis), a box-plot graph was also used to build the perception about the difference between the groups. The results show that, in general, companies with higher levels of disclosure of non-financial performance indicators tend to have a higher market value than those compa...

Constantly questioning the role of institutionalization of interorganizational cost management in technology transfer of associate companies was the paper problem aiming at appraising the role of the institutionalization of interorganizational cost management in technology transfer of associate companies. Prior research studied financial and innovation performance focusing on how to manage stability and acquisition value project in firms. Such researches highlight the need for companies to improve technology transfer processes, which includes improving the cost management approach during technology change among firms. This is a qualitative, descriptive case study method with professionals in direction, management and coordination positions in a cooperative society, Central Sul/Sudeste and CAS as study subjects. The findings evidence a positive influence between technology implementation ...