LIMA, Emanoel    PEREIRA, Carlos. Brasil`s Higher Education institutions Index of disclosure. []. , 11, 1, pp.26-40. ISSN 1645-4464.

The purpose of this work is to develop an index of disclosure of the Superior Philanthropic Education of Brazil (IDPIHEB), done from the analysis of samples of 146 entities registered in the Social Assistance National Council (CNAS). The entities index of disclosure was measured from quality characteristics of disclosure, according to studies of Coy, Dixon and Tower (1993). The results show that the index of disclosure from these entities if compared to the results presented in the Nelson, Banks and Fisher (2003) studies, is higher than the index of disclosure of Canadian Universities, the same or close to the universities of England, Wales and Northern Ireland, and below to the universities of Australia and New Zealand. The research also showed that less than 33% of the IESFB does volunteering disclosure and the majority just shows the mandatory disclosure, indicating that there are few institutions that care about public accountability beyond legal requirements.

: Disclosure; Philanthropic Higher Education Institutions; Accountability.

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