Aderência ao disclosure relativo a ajuste a valor presente nas empresas do setor cíclico listadas na B3
This research aims the examination of compliance of the items defined on the CPC 12 by corporations in the cyclical consumption sector listed on Brasil, Bolsa, Balcão (B3) in the year 2018, besides examining whether there are factors that can explain companies' adherence to disclosure. For this...
Na minha lista:
| Autor principal: | |
|---|---|
| Outros Autores: | |
| Formato: | bachelorThesis |
| Idioma: | pt_BR |
| Publicado em: |
Universidade Federal do Rio Grande do Norte
|
| Assuntos: | |
| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/40868 |
| Tags: |
Adicionar Tag
Sem tags, seja o primeiro a adicionar uma tag!
|
| Resumo: | This research aims the examination of compliance of the items defined on the CPC 12 by corporations in the cyclical consumption sector listed on Brasil, Bolsa, Balcão (B3) in the year 2018, besides examining whether there are factors that can explain companies' adherence to disclosure. For this purpose, Standard Financial Reports (SFRs) for the year 2018 were used besides a research metric containing 17 items for evaluation. It was shown, consequently, that businesses show a low degree of compliance with the aforementioned analyzed terms. Through Median testing, it was possible to conclude that particularly Corporative Governance is associated with higher disclosure levels. As for the multiple regression, it was possible to conclude that the largest firms and those who have a higher degree of traditionally differing Corporative Governance are related to higher levels of disclosure. In other words, one cannot reject the hypothesis of the disclosure referring to the Net Present Value Adjustment being explained by the economic, legacy, and institutional factors of these ventures. |
|---|