A study of information disclosure of Corporate Governance practices in the sites of closed pension funds

Abstract

The purpose here is to highlight the disclosure of corporate governance practices at the websites of Closed Pension Funds. For managing resources of third parties to adopt corporate governance practices in these entities is being claimed as a way to increase economic security and financial and actuarial. Being required to communicate with participants and beneficiaries with the aim of transparency in administration. Through direct observation investigative study was carried out visits to sites of 50 major entities of the country in terms of asset investments. With application of a standardized questionnaire and statistical analysis based on measurements of position and dispersion and non-parametric test rose empirical evidence of the rela­tionship between corporate governance and transparency to users. The conclusion found is that the corporate governance practices are not clearly evident to the participants and bene.ciaries who seek the websites as a means of information resource management plans in which they participate.

Keywords

• governança corporativa
• fundo de pensão
• informação para usuários