CONTENT ANALYSIS OF THE STRATEGIES IN BUSINESS REPORTS OF PUBLIC COMPANIES

Abstract

This article’s objective is to demonstrate the relation of the content in the Business Reports of public companies, referring to the strategies of those companies, with the capture and application of financial resources from within, third parties and shareholders, as shown in their published company accounts. As the target group the 500 Biggest and Best Businesses in Brazil were chosen in accordance with the study conducted in 2004 by the Magazine Exame. The group was intentionally refined to 26 companies involved in the Chemical, Petrochemical, Textile, Transport and Paper and Cellulose sectors. The study is delineated as descriptive using content analysis to categorise the data required for the inferences. The results show that there is no uniformity in the presentation of information concerning the strategies adopted by companies in their Business Reports. The largest or smallest detailing in the reported content has an influence on the correlation with the capture and application of resources from within, from third parties and from shareholders.