1
artículo
Publicado 2021
Enlace
Enlace
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...