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This study aims to analyze the effect of Institutional Isomorphism on mandatory disclosure with Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The level of mandatory disclosures, measured by an unweighted of 88 disclosure items. The results of the study on 195 real sector cooperatives showed that the level of mandatory disclosure is 31.4%, the highest is 59.4%, and the lowest is 7.5%. Multiple regression analysis shows that information technology, audit types, and entity size, have a significant effect on Mandatory Disclosure of SAK ETAP, while industry types have an moderat significant effect. The theoretical contribution is to provide insight into the use of mimetic and normative isomorphism in explaining mandatory disclosures, while stakeholders can provide input for considering policy and decision making regarding the implementation of financial reporting based on SAK ETAP. [ABSTRACT FROM AUTHOR]

The article focuses on the Governmental Accounting Standards Board (GASB) tax abatement disclosure rules in the U.S. which aim to provide greater transparency in the use of incentives. Topics include the several dynamics which results to the concerns and interest in incentives such as the disconnection between economic developers and people, the guidelines on tax abatement disclosures, and the roles of economic developers on the disclosure policy.

The goal of this study is to verify whether the companies with higher proportions of intangible assets in total assets and best practices of corporate governance have higher conformity with the mandatory disclosure of such assets. A descriptive research, with quantitative approach, was conducted through document analysis in a sample of 260 companies in six economic sectors of BM&FBovespa. For each company it was calculated the percentage of intangible assets compared to the total assets, the corporate governance index based on the study of Leal and Carvalhal-da-Silva (2007) and the conformity rate of the information disclosed about intangible assets. The results revealed representation of intangibles, generally equivalent to 17% of total assets, but some companies, especially those in sectors with higher proportions, have more significant rates. In quality of governance practices was identified an average rate of 55% and the level of information disclosure on intangibles an average rate of 75%. Pearson's correlation was positive and statistically significant, corroborating the description in the study purpose. It is concluded that among companies in different sectors of BM & F Bovespa, those with higher proportions of intangible assets in total assets and best practices in corporate governance have higher conformity with the mandatory disclosure of such assets. [ABSTRACT FROM AUTHOR]

The article examines laws pertaining to the freedom of information (FOI) around the world. With the potential to influence how governments operate through their access to accurate information, it is attested that these laws are being adopted at a rapid pace. The author urges that rapid diffusion of these laws is also indicative of how international organizations such as the United Nations (UN) and the World Bank are hoping that transparency will promote good governance and control political corruption. Various forms of FOI laws are discussed in terms of effectiveness, and Mexico’s “Federal Law on Transparency and Access to Public Government Information” is evaluated as a model for regulating disclosure.