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The Central Bank of Brazil published the notice number 3.477/09 that reports on the requirement to make public information related to risk management, to both Patrimônio de Referência Exigido and to Patrimônio de Referência. This study observes the level of publicizing on this type of information by the financial institutions, taking into account the guidelines presented in the notice mentioned above. Results demonstrate that only 49.5% of institutions published information as requested by the norm. The size, the level of exposure to derivatives, and the level of financial leverage were the variables that presented significant statistical results, in a negative relation to the level of financial leverage. [ABSTRACT FROM AUTHOR]

The present study sought to investigate the relationship between corporate reputation and the performance of companies under the theoretical perspective of the Resource-based view (RBV). To do so, 84 publicly traded companies were investigated, all of which were classified amongst the 100 companies with the best reputation. Business performance was obtained in the Compustat® database, whereas reputation was obtained in the Reputation Institute. A regression analysis was conducted, taking into account performance as the dependent variable, and corporate reputation along with control variables, such as size and legal system of the company host-country, were considered independent variables. Results show that companies with the best corporate reputation presented greater performance, which is in accordance with what the RBV foretells. [ABSTRACT FROM AUTHOR]