ANALYSIS OF DISCLOSURE LEVEL OF SEGMENT REPORTING IN BRAZILIAN COMPANIES LISTED IN THE IBRX-50

The objective of the research is to identify the disclosure level and variables that influence the dissemination of segment reporting in Brazilian listed companies in the years 2010 to 2014. The final survey sample was comprised of 45 companies that compose the IBrX-50 index of BM&FBovespa....

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Principais autores: de Souza, Taise da Silva, Schafer, Joice Denise, Gasparetto, Valdirene
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/8012
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record_format ojs
institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language por
format Online
author de Souza, Taise da Silva
Schafer, Joice Denise
Gasparetto, Valdirene
spellingShingle de Souza, Taise da Silva
Schafer, Joice Denise
Gasparetto, Valdirene
ANALYSIS OF DISCLOSURE LEVEL OF SEGMENT REPORTING IN BRAZILIAN COMPANIES LISTED IN THE IBRX-50
author_facet de Souza, Taise da Silva
Schafer, Joice Denise
Gasparetto, Valdirene
author_sort de Souza, Taise da Silva
title ANALYSIS OF DISCLOSURE LEVEL OF SEGMENT REPORTING IN BRAZILIAN COMPANIES LISTED IN THE IBRX-50
title_short ANALYSIS OF DISCLOSURE LEVEL OF SEGMENT REPORTING IN BRAZILIAN COMPANIES LISTED IN THE IBRX-50
title_full ANALYSIS OF DISCLOSURE LEVEL OF SEGMENT REPORTING IN BRAZILIAN COMPANIES LISTED IN THE IBRX-50
title_fullStr ANALYSIS OF DISCLOSURE LEVEL OF SEGMENT REPORTING IN BRAZILIAN COMPANIES LISTED IN THE IBRX-50
title_full_unstemmed ANALYSIS OF DISCLOSURE LEVEL OF SEGMENT REPORTING IN BRAZILIAN COMPANIES LISTED IN THE IBRX-50
title_sort analysis of disclosure level of segment reporting in brazilian companies listed in the ibrx-50
description The objective of the research is to identify the disclosure level and variables that influence the dissemination of segment reporting in Brazilian listed companies in the years 2010 to 2014. The final survey sample was comprised of 45 companies that compose the IBrX-50 index of BM&FBovespa. It is a descriptive research, with a quantitative approach, and documentary nature. The study was based on analysis of the explanatory notes, and applied the regression model with panel date. The results show an increase in the level of disclosure of 57% of the items. By analyzing the notes to the components of the sample in the four years, it was found that 6.7% of the companies did not present segment information in 2010, 4.4% in 2011, 2.2% in 2012, 2.2% 2013 and 2014 all the sample companies submitted the information by segment. Among those presenting segment information, 19% of companies reported that they had only a segment in 2010, 20,9% in 2011, 22,7% in 2012, 25% in 2013 and 26,7% in 2014. It is also noted that among companies with two or more segments, companies with higher levels of debt tend to have a higher level of disclosure of segment information.Keywords: Segment information. Disclosure. CPC 22.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2016
url https://periodicos.ufrn.br/ambiente/article/view/8012
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spelling oai:periodicos.ufrn.br:article-80122021-10-19T23:26:24Z ANALYSIS OF DISCLOSURE LEVEL OF SEGMENT REPORTING IN BRAZILIAN COMPANIES LISTED IN THE IBRX-50 ANÁLISIS DEL NIVEL DE DIVULGACIÓN DE LA INFORMACIÓN POR SEGMENTOS DE LAS EMPRESAS BRASILEIRAS ENUMERADAS EN EL IBRX-50 ANÁLISE DO NÍVEL DE EVIDENCIAÇÃO DE INFORMAÇÕES POR SEGMENTO DAS COMPANHIAS BRASILEIRAS LISTADAS NO IBRX-50 de Souza, Taise da Silva Schafer, Joice Denise Gasparetto, Valdirene The objective of the research is to identify the disclosure level and variables that influence the dissemination of segment reporting in Brazilian listed companies in the years 2010 to 2014. The final survey sample was comprised of 45 companies that compose the IBrX-50 index of BM&FBovespa. It is a descriptive research, with a quantitative approach, and documentary nature. The study was based on analysis of the explanatory notes, and applied the regression model with panel date. The results show an increase in the level of disclosure of 57% of the items. By analyzing the notes to the components of the sample in the four years, it was found that 6.7% of the companies did not present segment information in 2010, 4.4% in 2011, 2.2% in 2012, 2.2% 2013 and 2014 all the sample companies submitted the information by segment. Among those presenting segment information, 19% of companies reported that they had only a segment in 2010, 20,9% in 2011, 22,7% in 2012, 25% in 2013 and 26,7% in 2014. It is also noted that among companies with two or more segments, companies with higher levels of debt tend to have a higher level of disclosure of segment information.Keywords: Segment information. Disclosure. CPC 22. El objetivo de la investigación fue identificar el nivel de divulgación y las variables que influyen en la difusión de la información por segmentos de las empresas públicas en el mercado brasilero en los años 2010 y 2014. La muestra final de la investigación se compone de 45 empresas que están en el índice IBrX-50 de la BM&FBovespa. Se trata de una investigación descriptiva con enfoque cuantitativo, de naturaleza documental. El estudio se basó en el análisis de las notas explicativas y se aplica el modelo de regresión con datos de panel. Los resultados muestran un aumento en el nivel de divulgación del 57% de los artículos. Mediante el análisis de las notas a los componentes de la muestra en los cuatro años, se encontró que el 6,7% de las empresas no presentan la información del segmento en 2010, 4,4% en 2011, 2,2% en 2012, 2,2% 2013. En el 2014 todas las empresas de la muestra presentaron la información por segmentos. Entre los que presentan información por segmentos, el 19% de las empresas informaron de que tenían sólo un segmento en 2010, el 20,9% en 2011, 22,7% en 2012, 25% en 2013 y 26,7% en 2014. También se observó que entre las empresas con dos o más segmentos, las empresas con niveles más altos de deuda tienden a tener un mayor nivel de divulgación de la información por segmentos.Palabras clave: Información por segmentos. Divulgación. CPC 22. O objetivo da pesquisa é identificar o nível de evidenciação e variáveis que influenciam a divulgação das informações por segmento das companhias abertas atuantes no mercado brasileiro, nos anos de 2010 a 2014. A amostra final da pesquisa foi formada por 45 companhias que compõem o índice IBrX-50 da BM&FBovespa. Trata-se de uma pesquisa descritiva, com abordagem quantitativa, além de assumir natureza documental. O estudo baseou-se em análises das notas explicativas, e aplicou-se o modelo de regressão com dados em painel. Os resultados apontam uma evolução no nível de divulgação em 57% dos itens. Ao analisar as notas explicativas das empresas da amostra nos quatro anos, verificou-se que 6,7% não apresentaram informações por segmento em 2010, 4,4% em 2011, 2,2% em 2012, 2,2% em 2013 e em 2014 todas as companhias da amostra apresentaram as informações por segmento. Dentre as que apresentaram informações por segmento, 19% das empresas informaram que possuíam apenas um segmento em 2010, 20,9% em 2011, 22,7% em 2012, 25% em 2013 e 26,7% em 2014. Observou-se também que, dentre as empresas com dois ou mais segmentos, as companhias com maior grau de endividamento tendem a ter um maior nível de evidenciação de informações por segmento.Palavras-chave: Informações por segmento. Evidenciação. CPC 22. Portal de Periódicos Eletrônicos da UFRN 2016-04-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/8012 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 8 No. 2 (2016): Jul./Dez.; 59-75 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 8 Núm. 2 (2016): Jul./Dez.; 59-75 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 8 n. 2 (2016): Jul./Dez.; 59-75 2176-9036 10.21680/2176-9036.2016v8n2 por https://periodicos.ufrn.br/ambiente/article/view/8012/6393 Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036

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