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This article analyzes the explanatory factors of disclosures related to discount rates by entities listed in Portugal. The study identifies the factors that influence the levels of mandatory (MD) and voluntary (VD) disclosure related to discount rates, based on disclosure theories. The results show a positive association between disclosures related to discount rates and the size of the entity, as well as the materiality and relevance of the topic. The study also highlights the lack of comprehensive research on this topic and the importance of proper disclosure for communication with stakeholders. [Extracted from the article]

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The goal of this article is to contribute to an analysis of Internet use, in Portugal, in the scope of legislative campaigns. We conclude that the candidates, both the ones representing political parties as the independent ones, choose for modalities as e-mail to distribute information and organize activities over other modalities that foster interactivity with voters such as construction and maintenance of blogs and chats. [ABSTRACT FROM AUTHOR]