Abstract
The scenario of international accounting convergence leads Brazilian organizations to a new reality of informational challenge, the disclosure of management information, for example, the segmental information. The aim of this work is to verify how the management information are disclosure in the note published for segmental information in the companies listed in the IBrX-50. Findings demonstrate (i) the disclosure is different among sectors, (ii) there is a low level of management information disclosure. These variables may be an indicative of an attempt to hide the inefficiency of managers, or deletion of information as informational barrier for new competitors.
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