A influência dos investidores institucionais e da governança corporativa na divulgação de guidance nas empresas brasileiras

Aiming to organize, systematize, and disseminate the knowledge generated on the influence of institutional investors and corporate governance on guidance disclosure, a technical-scientific database and educational material were developed, both made available on a website created specifically for this purpose. The website was designed as an open-access platform that gathers and organizes relevant information for researchers, students, financial market professionals, and regulators. The technical-scientific database contains structured information on the companies analyzed in the empirical study, including data on corporate governance, institutional investor ownership, guidance disclosure, and other financial variables. The educational material, on the other hand, was developed to aid in understanding the concepts and methodologies used in the research, consisting of explanatory texts, videos, graphs, and tables to make the content accessible to a broad audience. It is available on the website in a format that allows users to choose the option that best suits their needs.