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Notas explicativas: utilidade das informações financeiras divulgadas no Brasil com a adoção das normas internacionais de contabilidade (IFRS); Explanatory notes: usefulness of financial information disclosed in the Brazilian market upon international financial reporting standards (IFRS) adoption

Souza, Estela Maris Vieira de
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 07/10/2014 Português
Relevância na Pesquisa
46.4%
Esse estudo investigou se as notas explicativas às demonstrações financeiras, preparadas de acordo com as International Financial Reporting Standards (IFRS), cumprem seu objetivo principal de fornecer informações úteis a investidores e credores no mercado brasileiro. A análise foi desenvolvida a partir de dados obtidos junto a usuários externos, investidores e credores, de informações financeiras divulgadas em notas explicativas às demonstrações financeiras de companhias abertas brasileiras, listadas na BM&FBovespa, no período de 1º de outubro de 2013 a 28 de fevereiro de 2014. Foram identificadas, também, as opiniões de preparadores de informações financeiras e contrapostas às dos usuários externos quanto às características da informação financeira útil, emanadas do The Conceptual Framework for Financial Reporting IASB (2010); foi ainda analisada a influência do processo adotado pelo IASB para definir requerimentos de divulgação incluídos em suas normas e pronunciamentos contábeis associado à confiabilidade trazida por auditores independentes (Big four) quanto ao enforcement à aderência a esses requerimentos, no âmbito da utilidade da informação financeira. De forma geral, os resultados indicaram que as notas explicativas às demonstrações financeiras atingem parcialmente seu objetivo principal de fornecer informações úteis a investidores e credores no mercado brasileiro...

Key performance indicator disclosure through the internet: towards an integrated scoreboard

Lopes, I.
Fonte: Mykolas Romeris University Publicador: Mykolas Romeris University
Tipo: Artigo de Revista Científica
Publicado em //2014 Português
Relevância na Pesquisa
56.29%
Purpose – Information disclosure is driven by multiple determinants, most of them supported by traditional theories, such as agency theory, contingency theory, and legitemacy theory. This research aims to identify a set of Key Performance Indicators (KPI), disclosed to stakeholders through Internet. It also aims to apply for an integrated performance scorebord, acting it as a dynamic comparative tool, in particular for listed companies which market value is driven by investors expectations and needs. Design/methodology/approach – Based on 47 listed companies from the Portuguese Stock Index regulated market, and through an interpretive content analysis, research was driven towards the identification of KPI that were explicitly reported to stakeholders through structured or unstructured frameworks. This qualitative approach supports the evidences about performance indicators reported by listed companies to stakeholders, in particular to potential stockholders. Findings – Companies disclose a wide variety of key performance indicators, however in most cases included in their periodical management reports. Only a low number of companies disclose those indicators through a visible form in their web sites. Furthermore, KPI disclosed have a generic nature and are usually complemented by theoretical explanations about their evolution and trends. The diversity of indicators disclosed does not permit a comparision between companies and activity sectors. Key performence indicators are still disclosed on a voluntarily basis...

Determining Factors of the Level of Disclosure of Information on Business Combinations with the Entry into Force of the Accounting Standard CPC 15

Nakayama,Wilson Kazumi; Salotti,Bruno Meirelles
Fonte: Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária Publicador: Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/12/2014 Português
Relevância na Pesquisa
46.44%
This paper aimed to investigate information disclosure on business combination transactions that took place in Brazil in 2010, when the Accounting Standard CPC 15 entered into force, and evaluate which were the determining factors of the level of disclosure of information related to it. To evaluate the disclosure level, a disclosure index of business combinations (INDCOMB) was prepared, having the disclosure index developed by Shalev (2009) as a basis. We evaluated, in the light of the literature on disclosure and business combinations, whether the following factors influenced on the disclosure level: acquiring company size, recognized percentage of overprice for expected future profitability in relation to the transaction value, dispersion of capital of the acquiring company, audit firm size, and participation of the acquiring company in American Depositary Receipts (ADRs) programs. The control variables used were listing of the acquiring company in the various segments of BM&FBOVESPA, operation sector, origin (state, private company with national capital or private company with foreign capital), and relative acquired company size in relation to the acquiring company. We analyzed business combination transactions that took place in 2010...

Designing Natural Gas Distribution Concessions in a Megacity: Tradeoffs between Scale Economies and Information Disclosure in Mexico City

Rosellon, Juan; Halpern, Jonathan
Fonte: World Bank, Washington, D.C. Publicador: World Bank, Washington, D.C.
Português
Relevância na Pesquisa
56.12%
In 1995 the Mexican government initiated structural reform of the natural gas sector-reform that permitted private investment in transportation, storage, distribution, trade and marketing while maintaining a State monopoly in production. It prepared a detailed regulatory framework to implement the sector liberalization, including an element to develop distribution systems through concessions in specific geographic areas. The concessions are bid and the winner is permitted physical exclusivity for 12 years in gas distribution but not in gas marketing. In each concession award process a distribution geographical area is defined and minimum consumer coverage targets are established. Bidders present technical and financial proposals, including a market demand study. The winning proposal must be technically sound and offer the lowest average revenue for the first five-year period. Densely populated geographic areas pose a problem for exclusivity in distribution. If the concession is granted to a single firm, scale economies might be very attractive...

Disclosure of Project and Contract Information in Public-Private Partnerships

World Bank Institute
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
Relevância na Pesquisa
46.53%
This report presents a review of current practices on the disclosure of information on Public-Private Partnership (PPP) projects and contracts from 11 jurisdictions at the national and sub-national level representing 8 countries. It is part of a broader program of work being undertaken by the World Bank Institute (WBI) on increasing the transparency of public-private contracting. The objective of this review is to present emerging practices on the disclosure of information on PPP projects and contracts and to distill from these suggestions to government agencies on how they can provide more information to their public on their PPP projects. There are no grounds to believe that PPPs require greater transparency than similar projects executed through traditional public procurement. However as with publicly-executed projects PPPs can benefit from greater transparency. In addition PPPs may require considerations and approaches to disclosure not present in publicly-executed projects. The remainder of this report is structured as follows: section one presents a synthesis of observed practices and then a recommended approach in terms of essential information to be disclosed and the key instruments through which this is done; section two presents country case studies in a standardized format reflecting the recommendations in section one; annexures one and two list relevant websites...

Transparency of State Owned Enterprises in Vietnam : Current Status and Ideas for Reform

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.43%
Information disclosure by State Owned Enterprises (SOEs) is part of a broader agenda to promote greater public sector transparency in Vietnam. Recent studies by the World Bank and others have shown that despite progress, compliance with legal requirements for transparency remains a challenge across a wide range of public sector governance areas in Vietnam. However, the marginal benefit to increased transparency is very significant. Timely availability of credible economic data, and better communication of policy changes, can help reduce market uncertainty and perceptions of risk. Transparency of SOEs is particularly important given their large presence in Vietnam s economy. In a survey conducted in 2011 for the Vietnam Development Report (2012) entitled Market Economy for a Middle Income Vietnam , improving transparency was cited by respondents as the top reform solution for SOEs in Vietnam together with accelerating equalization. Prime Minister s Decision 929 (2012), which sets out an overall plan to restructure General Corporations and State Economic Groups...

The Dark Side of Disclosure

Liu, Tingting; Ullah, Barkat; Wei, Zuobao; Xu, Lixin Colin
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Trabalho em Andamento
Português
Relevância na Pesquisa
46.42%
This paper studies the effects of voluntary accounting information disclosure through auditing on firm access to finance, exposure to corruption, and sales growth. Relying on a data set of more than 70,000 firms in 121 countries, the analysis finds that disclosure can be a double-edged sword. On the one hand, audited firms exhibit a slightly lower level of financial constraints than unaudited firms. On the other hand, audited firms face a significantly higher level of corruption obstacles. The net effects of voluntary information disclosure on firm growth are negative, which can largely be explained by the fact that most of the countries in the sample are developing countries where institutions are weak. The beneficial effect of disclosure increases as a country’s property rights protection improves. The qualitative results are robust to considerations of the endogeneity of auditing and to alternative measures of corruption and financial constraints. The findings reveal the dark side of voluntary information disclosure: exposing firms to government expropriation where institutions are weak.

Right to Information

Trapnell, Stephanie E.
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Trabalho em Andamento
Português
Relevância na Pesquisa
46.42%
This first round of eight case studies was completed in 2012. The case studies were prepared examining the experience of a number of countries that have passed Right to Information (RTI) legislation within the last 15 years: Albania, India, Mexico, Moldova, Peru, Romania, Uganda, and the United Kingdom. Each country case study assesses four dimensions critical to the effective implementation of RTI legislation as follows: 1. The scope of the information that the law covers, which determines whether an RTI law can serve as the instrument of more transparent and accountable governance as envisaged by its advocates. For example, a law that leaves too many categories of information out of its purview, that does not adequately apply to all agencies impacting public welfare or using public resources, or that potentially contradicts with other regulations, like secrecy laws, will not be effective. 2. Issues related to public sector capacity and incentives, additional key functions and demands within the public sector created by RTI...

Information disclosure in optimal auctions

Ganuza, Juan-José; Penalva, José
Fonte: Universidade Carlos III de Madrid Publicador: Universidade Carlos III de Madrid
Tipo: info:eu-repo/semantics/draft; info:eu-repo/semantics/workingPaper
Publicado em /03/2014 Português
Relevância na Pesquisa
56.09%
A celebrated result in auction theory is that the optimal reserve price in the standard private value setting does not depend on the number of bidders. We modify the framework by considering that the seller controls the accuracy with which bidders learn their valuations, and show that in such a case, the greater the number of bidders the more restrictive the reserve price. We also show that the auctioneer provides more information when using an optimal auction mechanism than when the object is always sold.; Juan-José Ganuza gratefully acknowledges the support of the Barcelona GSE Research, the government of Catalonia, and the Spanish Ministry of Education and Science Through Project ECO 2011-28965. Jose Penalva acknowledges the support of the Spanish Ministry of Education and Science Through Project ECO 2012-36559.

Enhanced Transparency in Procurement through Voluntary Disclosure under the RTI Act 2005

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Procurement Assessment (CPAR); Economic & Sector Work
Português
Relevância na Pesquisa
46.4%
Good practices reduce costs and produce timely results; poor practices lead to waste and delays and are often the cause for allegations of corruption and Government inefficiency. Enhanced transparency in procurement through voluntary disclosure under the Right to Information (RTI) Act (2005)' is one of the individual components of the larger initiative undertaken by Yashwantrao Academy of Development Administration (YASHADA) under the national resource centre for social accountability, and funded by the World Bank institute, New Delhi. Sound public procurement policies and practices are among the essential elements of good governance. The objective of the study is to: study the current procurement process; suggest measures to tackle the discrepancies by developing mechanisms; and enhance social accountability and transparency in the procurement process by focused implementation of right to information as a tool. The project takes into account the four pillar approach towards public procurement which believes that unless all the aspects of the function (i.e. efficiency...

The Russia Corporate Governance Manual : Part III. Disclosure and Transparency

International Finance Corporation; U.S. Department of Commerce
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
Português
Relevância na Pesquisa
56.35%
The Russia corporate governance manual has been divided into and is published in six parts: (i) corporate governance introduced; (ii) good board practices; (iii) shareholder rights; (iv) information disclosure and transparency; (v) special focus section; and (vi) annexes model corporate governance documents. The first four parts contain chapters that focus on core corporate governance issues, such as a company's board structure, information disclosure practices, and shareholder rights. Part five focuses on corporate governance issues of particular importance in the Russian context, namely corporate governance concerns during a company's reorganization, within holding structures, and relating to enforcement. Part six, finally, offers practical tools in the form of model documents, for example company codes, by-laws, and contracts. All issues are closely examined through Russian law and regulations; the Federal Commission for the Securities Market's Code of Corporate Conduct (FCSM Code) Code and, when applicable...

The Russia Corporate Governance Manual : Part IV. Information Disclosure and Transparency

International Finance Corporation; U.S. Department of Commerce
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
Português
Relevância na Pesquisa
66.49%
The Russia corporate governance manual has been divided into and is published in six parts: (i) corporate governance introduced; (ii) good board practices; (iii) shareholder rights; (iv) information disclosure and transparency; (v) special focus section; and (vi) annexes model corporate governance documents. The first four parts contain chapters that focus on core corporate governance issues, such as a company's board structure, information disclosure practices, and shareholder rights. Part five focuses on corporate governance issues of particular importance in the Russian context, namely corporate governance concerns during a company's reorganization, within holding structures, and relating to enforcement. Part six, finally, offers practical tools in the form of model documents, for example company codes, by-laws, and contracts. All issues are closely examined through Russian law and regulations; the Federal Commission for the Securities Market's Code of Corporate Conduct (FCSM Code) Code and, when applicable...

Disclosure ambiental: uma análise do conteúdo dos relatórios ambientais de empresas do setor de papel e celulose em nível internacional ; Environmental disclosure: an analysis of the content of the companies´environmental reports of the pulp and paper industry in international level

Nossa, Valcemiro
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 19/12/2002 Português
Relevância na Pesquisa
46.52%
Análise do conteúdo dos relatórios ambientais de empresas do setor de papel e celulose em nível internacional. Objetiva esta pesquisa investigar, com base nas práticas correntes de relatórios anuais e ambientais, como está o nível de disclosure de informações ambientais apresentado pelas empresas do setor de papel e celulose. Apresentam-se na revisão da literatura os principais aspectos relacionados à contabilidade e ao disclosure ambiental, as regulamentações e diretrizes sobre relatórios ambientais, bem como um sumário de várias pesquisas realizadas sobre disclosure e relatório ambiental. São realizadas análises do conteúdo dos relatórios de 42 das 50 maiores empresas, por vendas, do setor de papel e celulose em nível mundial, assim como de oito das dez maiores empresas brasileiras desse setor. Os achados sustentam a tese de que o disclosure de informações ambientais apresentado pelas empresas do setor de papel e celulose diverge entre as companhias com relação ao tamanho da empresa, ao país de localização e ao tipo de relatório (financeiro ou específico), mostrando-se ainda incipiente e frágil em relação ao nível de confiabilidade e comparabilidade das informações. Conclui-se também que: a) a maioria das informações ambientais das empresas desse setor é evidenciada nos relatórios ambientais específicos...

Developing a Cost-Benefit Framework for Future Evaluation of SEC Mandatory Disclosure Regulation of Hedge Funds under Dodd-Frank

Geck, Kevin
Fonte: Universidade Duke Publicador: Universidade Duke
Publicado em 22/04/2011 Português
Relevância na Pesquisa
46.44%
This paper analyzes the information provision requirements placed on hedge funds in Title IV of the Dodd-Frank Wall Street Reform and Consumer Protection Act. Because the legislation and rulemaking are yet to be implemented, I use three historical examples of similar information provision policies to identify areas of costs and benefits relevant to information disclosure policy. With these categories of costs and benefits established, I create a framework for consideration by economists in future cost-benefit analyses of the rule. The 1934 Securities Exchange Act, the 1960 Amendments to the Investment Advisers Act, and the 2004 SEC decision to mandate hedge fund information disclosure are unique policy events that provide the investigative background of the relevant costs and benefits of the SEC’s mandatory disclosure policies. Language from these statutes is the backbone for Dodd-Frank Title IV, which amends Section 204 of the Investment Advisers Act to include hedge funds in the SEC disclosure regulation scheme. Research and analysis of historical disclosure policies furnishes specific categories of costs and benefits to create a framework for future analysis. The relevant areas include the following categories: firm level cost of compliance with regulation; market-wide cost of decreased hedge fund activity...

The Role of Information in Behavioral and Environmental Health Economics

Baker-Goering, Madeleine Marie
Fonte: Universidade Duke Publicador: Universidade Duke
Tipo: Dissertação
Publicado em //2012 Português
Relevância na Pesquisa
56.51%

The increased use of information disclosure in environmental policy raises questions of whether and how provision of information motivates changes in behavior. Accurate assessment of the value of information provision in reducing environmental risks requires understanding how actors respond to risk information. Chapter two examines the effects of disclosure of information on risk perception, knowledge about risks, and actions to mitigate risk from arsenic in private drinking well water. We conduct an experiment where we manipulate how information about the health risks posed by arsenic in drinking water is presented to users of private wells. This is one of the first field experiments to look at framing effects for long-term, latent environmental health risks. In contrast to much of the existing literature, we find that information frame does not affect risk perception or actions taken to address risk for low level of risk.

Chapter three examines how risk perceptions are affected by variations in risk communication, specifically addressing questions raised in the field experiment. We conduct an experiment about the health risks posed by arsenic in drinking water and introduce four manipulations in communication with experimental subjects: arsenic level...

Incentivizing Energy Efficiency In Public Buildings Through Information Disclosure: North Carolina Community Colleges As Case Study

Jackson, Charles
Fonte: Universidade Duke Publicador: Universidade Duke
Tipo: Masters' project Formato: 1081410 bytes; application/pdf
Português
Relevância na Pesquisa
66.45%
The energy efficiency gap, which describes the difference between current and socially optimal levels of energy efficiency, has persisted for decades, even as our nation’s energy intensity has improved. Economics literature tends to focus on informational, behavioral, and large-scale market failures when positing the causes of the gap. However, state and local policy failures may greatly contribute to the gap as well. Information disclosure policies are particularly well suited to narrow the energy efficiency gap, because they cost-effectively address behavioral and informational failures and can be easily implemented on the local level. The Federal Government has utilized such policies to vastly improve the energy efficiency of its buildings’ stock, but state and local governments have been slow to follow suit. This Master’s project investigates the potential of utilizing information disclosure policies to narrow the energy efficiency gap in public buildings at the local level by analyzing the North Carolina Community College System as a case study. First, analysis of the Toxics Release Inventory, the archetypal environmental information disclosure policy in the United States, yields recommendations for incentivizing energy efficiency in public buildings. Next...

EVIDENCIAÇÃO DE INFORMAÇÕES AMBIENTAIS: PROPOSTA DE UM INDICADOR A PARTIR DA PERCEPÇÃO DE ESPECIALISTAS; ENVIRONMENTAL INFORMATION DISCLOSURE: A PROPOSED INDICATOR BASED ON EXPERTS’ PERCEPTIONS

Bachmann, Ramon K. B.; Carneiro, Leandro M.; Espejo, Márcia M. S. B.
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; ; ; Formato: application/pdf; application/pdf
Publicado em 10/07/2013 Português
Relevância na Pesquisa
56.49%
O artigo tem por objetivo elencar atributos ambientais, conforme o grau de importância de disclosure, para composição de um indicador genuinamente brasileiro que avalie qualidade de evidenciação de informações ambientais. Selecionaram-se especialistas da área “contabilidade ambiental/sustentabilidade” e atributos de evidenciação ambiental subsidiados por estudos nacionais e internacionais. Por meio de rodadas Delphi, os especialistas delinearam o rol de atributos mais relevantes para a composição do indicador. O Indicador de Disclosure Ambiental – IDA é composto por dez atributos que combinam praticidade e representatividade da qualidade de evidenciação de informações ambientais. Os resultados revelaram alto grau de importância e, portanto, maior peso para atributos qualitativos, como “Impactos Ambientais de Produtos e Processos” e “Informações sobre Resíduos”. A contribuição do estudo consiste em revelar “o que” se deve evidenciar prioritariamente, ou seja, quais são os atributos ambientais essenciais. Contribui para que verifique se a quantidade de informações ambientais evidenciadas pelas companhias tem significado necessariamente qualidade de disclosure. Por fornecer um instrumento para quantificação da qualidade do disclosure ambiental...

ANÁLISE DA DIVULGAÇÃO DE INFORMAÇÕES SOBRE INVESTIMENTOS SOCIAIS POR EMPRESAS QUE SE DECLARAM SOCIALMENTE RESPONSÁVEIS; ANALYSIS OF INFORMATION DISCLOSURE ABOUT SOCIAL INVESTMENTS BY COMPANIES THAT DECLARE THEMSELVES SOCIALLY RESPONSIBLE

Novelini, Carolina Pasquini; Fregonesi, Mariana Simões Ferraz do Amaral
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; ; ; Formato: application/pdf; application/pdf
Publicado em 10/07/2013 Português
Relevância na Pesquisa
46.44%
O tema desta pesquisa é o disclosure social, ou seja, a divulgação voluntária de informações que envolvem comunidade, meio ambiente, funcionários e clientes. Para este trabalho, optou-se pelo foco nas comunidades, isto é, serão estudados os investimentos realizados pelas empresas em projetos de caráter social. De acordo com a teoria da divulgação voluntária, há ansiedade para publicação de boas notícias, mas resistência à divulgação de más notícias. O objetivo deste trabalho é analisar a divulgação de informações sobre os investimentos sociais realizados por empresas que se declaram sustentáveis. Para tanto, foi realizado um estudo empírico em 31 empresas pertencentes à carteira do Índice de Sustentabilidade Empresarial (ISE) com a utilização da análise de conteúdo da parte de envolvimento com a comunidade dos relatórios divulgados. Os resultados mostraram: nenhuma empresa deixou de informar, totalmente, o objetivo de seus projetos; poucas empresas divulgaram o destino do investimento em todos os projetos; frequentemente não fica claro o sacrifício realizado pela empresa; há pouquíssima informação sobre o uso de incentivos fiscais. Percebeu-se que informações com impacto positivo mais imediato são mais divulgadas.; The research theme is social disclosure...

Analysis of levels disclosure of sustainability reports of brazilian companies A + the Global Reporting Initiative GRI 2007

Leite Filho, Geraldo Alemandro; Prates, Lorene Alexandre; Guimarães, Thiago Neiva
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; Formato: application/pdf
Publicado em 01/12/2009 Português
Relevância na Pesquisa
46.42%
The new societal relations in contemporary world have caused great impacts on society. Consequently, governments and businesses have sought to practice their activities in a sustainable manner, balancing the responsibility to develop solutions that meet the needs of a population without compromising resources for future generations. Thus, this study aims to analyze the level of disclosure of information of social and environmental sustainability reports in 2007 of the companies concerned with application level A + by the Global Reporting Initiative (GRI) - Natura, Petrobras, Bunge, Real Bank, Bradesco and Itaú Bank. To get to the disclosure of information, techniques were used content analysis of qualitative and quantitative as well as non-parametric tests. The results showed that the selected companies did not respond promptly to the level of disclosure proposed by the GRI. The level of disclosure of information, we obtained the results from the application of a statistical test that measured the degree of disclosure of the sustainability report of the companies compared to an ideal level of disclosure. The results showed that none of the companies responded to the ideal level. It was concluded that quantitative levels of disclosure are statistically different between the sample.; As novas relações societais do mundo contemporâneo têm causado grandes impactos na sociedade. Consequentemente...

Análise das informações por segmento: divulgação de informações gerenciais pelas empresas brasileiras; Analysis of segmental information: disclosure of management information by brazilian companies

Aillón, Humberto Silva; Universidade de São Paulo; Silva, Júlio Orestes da; Universidade de São Paulo; Pinzan, Anderson Ferreira; Universidade de São Paulo; Wuerges, Artur Filipe Ewald
Fonte: UFSC Publicador: UFSC
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 26/04/2013 Português
Relevância na Pesquisa
56.43%
http://dx.doi.org/10.5007/2175-8069.2013v10n19p33O cenário de convergência contábil internacional conduz as organizações brasileiras à nova realidade de desafio informacional, à divulgação de informações gerenciais, como, por exemplo, informações por segmento. O objetivo deste trabalho consiste em verificar como são evidenciadas as informações gerenciais publicadas na nota explicativa de informações por segmento nas empresas que compõem o IBrX-50. Nos achados, conclui-se que (i) a evidenciação é distinta entre os setores; e (ii) existe um baixo nível de disclosure das informações gerenciais. Esses fatores podem ser um indício da tentativa de ocultar a ineficiência de gestores, ou a supressão de informações como barreira informacional para novos competidores. ; The scenario of international accounting convergence leads Brazilian organizations to a new reality of informational challenge, the disclosure of management information, for example, the segmental information. The aim of this work is to verify how the management information are disclosure in the note published for segmental information in the companies listed in the IBrX-50. Findings demonstrate (i) the disclosure is different among sectors, (ii) there is a low level of management information disclosure. These variables may be an indicative of an attempt to hide the inefficiency of managers...