In conventional economics, value creation occurs in the private sector with state limited to correcting for “market failures”. Public management scholars have developed term “public value” describe how public managers can engage citizens shaping effective policy. A more ambitious concept of rejects failure” framework and puts at centre economy. is created by actors creating co-shaping markets l...

Purpose The objective of the present study is to examine value relevance accounting information presented by Brazilian banks. Design/methodology/approach studied sample derived from Brazil’s Stock Exchange, B3, under banking segment, resulting in a group 24 publicly listed companies, whose data ranged 2017 2019. was conducted using disclosure index, made with intent evaluating adherence company...