Abstract
The purpose of this study is to verify the existence of associations between characteristics of the firm and their voluntary readiness to disclose relevant corporate information using their corporate website. To this end, data from 314 non-financial companies listed on the Sao Paulo Stock Exchange, BM&FBovespa (Brazil), were used. The results suggest that larger companies tend to provide more financial and corporate governance information of interest to the market, that companies listed for a longer time were less liable to offer information, and that companies recognized as adopting the best governance practices (according to requirements from Novo Mercado criteria) provided more corporate information on their websites.
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