Princípios de governança corporativa aplicados aos relatórios contábeis nas sociedades de economia mista da prefeitura do município de São Paulo

Abstract

This research intends to contribute for the improvement of the financial statements of the entities controlled by the City of São Paulo. The target-population was determined from mixed capital companies. The data was collected through a questionnaire answered by the senior management. The solicited data was related to "the best practices guide about corporate governance" edited by the Brazilian Institute of Corporate Governance - IBGC. The answers of the searched companies had been grouped by questions and had been analyzed in group. The main conclusions are: the guidelines of corporate governance haven't been applied by the organizations, the senior management don't have controls to certify that the report doesn't contain any untrue statement of a material fact, and, furthermore, the procedures are different from that expected.