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Copyright of RAE: Revista de Administração de Empresas is the property of Fundacao Getulio Vargas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of RAE: Revista de Administração de Empresas is the property of Fundacao Getulio Vargas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper aims to analyze what extent the location influences the internationalization process of Brazilian companies. From fivemodels of internationalization, that key concept is cross compared to explain the empirical analysis of the cases. The research is characterized by its longitudinal approach and methodological procedures based on the adaptive theory. Data analysis was performed in two stages: descriptive and the method of constant comparison, both using ATLAS/ti software. Based on the concept properties, four significant events emerged, with distinct dominance over time: trends, and comparative locational advantages (transactional and comparative) and disadvantages. The results show thatthe comparative advantages were decisive for the start of the internationalization and boosted the trends in the region. Transactional benefits are present in later stages, acquired through the opening of subsidiaries abroad. Locational disadvantages were also perceived throughout the whole process due to unforeseen chance events

The objective of this paper is to analyze the relationship between the voluntary disclosures of relevant information on the websites of a sample of 282 non-financial Bovespa-listed publicly-quoted companies. Based on the relevance of the corporate information (financial and governance) assessed by the information intermediaries and that provide the basis for constituting weighted disclosure indices the results suggest that there is more disclosure: i) the bigger the firm is and the bigger the return on company shares; ii) in companies that have a special type of corporate governance; iii) for those categories of corporate information that are more requested by the rating agencies and by stock brokers; iv) in companies with larger debts.