Legibilidade (readability) das demonstrações contábeis: uma análise da facilidade de leitura das notas explicativas das companhias abertas

Detalhes bibliográficos
Autor(a) principal: Zobaran, Ricardo
Data de Publicação: 2019
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
Texto Completo: https://tede2.pucsp.br/handle/handle/22034
Resumo: Accounting could be seen nowadays as information science. Its users are all those that are part of the corporate world such as managers, bankers, investors, customers, employees, government and society in general who need to understand economic, financial and tax information among others. The notes to the financial statements disclose narrative information and contribute to the explanation of numerical information and certain operations and are included in the financial statements. The notes to the financial statements have gained more relevance and attention from the market since accounting convergence, in Brazil, adhere to International Financial Reporting Standards - IFRS, the volume of information disclosed has represented a greater participation in the composition of the financial statements. The EFRAG, FASB, IASB, CPC and CODIM between the years 2012 to 2016 published actions and documents with the objective of improving the quality of the information disclosed in the notes to the financial statements. Readability has been studied in several countries, with companies listed on the stock exchange, and in a diversity of accounting-financial reports. The objective of this paper was to analyze the readability of the notes to the financial statements of publicly held corporations, from the Educational Services segment, from 2013 to 2017. The Flesch Reading Ease and Gunning's Fog Index formulas were used to measure the readability index. Statistical tests were applied, and the outcome was that all the notes to the financial statements of the sample evaluated by the Flesch metric presented a level considered difficult to read and comprehensibility. In the evaluation by the Fog Index formula, all the narrative samples presented the index higher than 19, which is considered very difficult to read
id PUC_SP-1_2194faca07c3fe2a0a8cf1342143bde4
oai_identifier_str oai:repositorio.pucsp.br:handle/22034
network_acronym_str PUC_SP-1
network_name_str Biblioteca Digital de Teses e Dissertações da PUC_SP
repository_id_str
spelling Marion, José Carloshttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K8917820H6Zobaran, Ricardo2019-03-27T12:05:13Z2019-02-27Zobaran, Ricardo. Legibilidade (readability) das demonstrações contábeis: uma análise da facilidade de leitura das notas explicativas das companhias abertas. 2019. 68 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019.https://tede2.pucsp.br/handle/handle/22034Accounting could be seen nowadays as information science. Its users are all those that are part of the corporate world such as managers, bankers, investors, customers, employees, government and society in general who need to understand economic, financial and tax information among others. The notes to the financial statements disclose narrative information and contribute to the explanation of numerical information and certain operations and are included in the financial statements. The notes to the financial statements have gained more relevance and attention from the market since accounting convergence, in Brazil, adhere to International Financial Reporting Standards - IFRS, the volume of information disclosed has represented a greater participation in the composition of the financial statements. The EFRAG, FASB, IASB, CPC and CODIM between the years 2012 to 2016 published actions and documents with the objective of improving the quality of the information disclosed in the notes to the financial statements. Readability has been studied in several countries, with companies listed on the stock exchange, and in a diversity of accounting-financial reports. The objective of this paper was to analyze the readability of the notes to the financial statements of publicly held corporations, from the Educational Services segment, from 2013 to 2017. The Flesch Reading Ease and Gunning's Fog Index formulas were used to measure the readability index. Statistical tests were applied, and the outcome was that all the notes to the financial statements of the sample evaluated by the Flesch metric presented a level considered difficult to read and comprehensibility. In the evaluation by the Fog Index formula, all the narrative samples presented the index higher than 19, which is considered very difficult to readA contabilidade pode ser vista hoje como a ciência da informação. Seus usuários são todos aqueles que fazem parte do mundo corporativo como os gestores, financiadores, investidores, clientes, colaboradores, governo e sociedade em geral que tem a necessidade de saber informações econômicas, financeiras e fiscais entre outras. As notas explicativas divulgam informações narrativas e contribuem para explicação das informações numéricas e de determinadas operações, e integram as demonstrações contábeis. As notas explicativas têm ganhado maior relevância e atenção do mercado desde a convergência contábil, no Brasil, às normas internacionais de contabilidade; o volume de informações divulgado vem representando uma participação maior na composição das demonstrações contábeis. O EFRAG, o FASB, o IASB, o CPC e o CODIM, entre os anos de 2012 a 2016, divulgaram ações e documentos com o objetivo de melhorar a qualidade das informações divulgadas através das notas explicativas. A facilidade de leitura (readability) tem sido estudada em diversos países, com empresas listadas em bolsa de valores, e numa variedade de relatórios contábil-financeiros. O objetivo deste trabalho foi analisar a legibilidade (readability) das notas explicativas das companhias abertas, do segmento de Serviços Educacionais, nos anos de 2013 a 2017. As fórmulas Flesch Reading Ease e Gunning’s Fog Index foram usadas para mensurar o índice de legibilidade. Foram aplicados testes estatísticos e o resultado apurado foi que todas as notas explicativas da amostra avaliadas pela métrica Flesch apresentaram um nível considerado de difícil leitura e apreensibilidade, na avaliação realizada pela fórmula Fog Index, toda amostra das narrativas apresentou o índice superior a 19, o que é considerado de muito difícil a leituraapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/48579/Ricardo%20Zobaran.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em Ciências Contábeis e AtuariaisPUC-SPBrasilFaculdade de Economia, Administração, Contábeis e AtuariaisNotas explicativasLegibilidadeCompreensão na leituraDemonstrações ContábeisNotes to the Financial StatementsReadabilityReading comprehensionCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISLegibilidade (readability) das demonstrações contábeis: uma análise da facilidade de leitura das notas explicativas das companhias abertasinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTRicardo Zobaran.pdf.txtRicardo Zobaran.pdf.txtExtracted texttext/plain143313https://repositorio.pucsp.br/xmlui/bitstream/handle/22034/4/Ricardo%20Zobaran.pdf.txt2199cb6f573ac68004d3482f35799592MD54LICENSElicense.txtlicense.txttext/plain; charset=utf-82165https://repositorio.pucsp.br/xmlui/bitstream/handle/22034/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51ORIGINALRicardo Zobaran.pdfRicardo Zobaran.pdfapplication/pdf1331173https://repositorio.pucsp.br/xmlui/bitstream/handle/22034/2/Ricardo%20Zobaran.pdf493a56bcba298dfa8ebd6566a99a2c23MD52THUMBNAILRicardo Zobaran.pdf.jpgRicardo Zobaran.pdf.jpgGenerated Thumbnailimage/jpeg1943https://repositorio.pucsp.br/xmlui/bitstream/handle/22034/3/Ricardo%20Zobaran.pdf.jpgcc73c4c239a4c332d642ba1e7c7a9fb2MD53handle/220342022-04-28 06:56:15.933oai:repositorio.pucsp.br: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Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-04-28T09:56:15Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false
dc.title.por.fl_str_mv Legibilidade (readability) das demonstrações contábeis: uma análise da facilidade de leitura das notas explicativas das companhias abertas
title Legibilidade (readability) das demonstrações contábeis: uma análise da facilidade de leitura das notas explicativas das companhias abertas
spellingShingle Legibilidade (readability) das demonstrações contábeis: uma análise da facilidade de leitura das notas explicativas das companhias abertas
Zobaran, Ricardo
Notas explicativas
Legibilidade
Compreensão na leitura
Demonstrações Contábeis
Notes to the Financial Statements
Readability
Reading comprehension
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
title_short Legibilidade (readability) das demonstrações contábeis: uma análise da facilidade de leitura das notas explicativas das companhias abertas
title_full Legibilidade (readability) das demonstrações contábeis: uma análise da facilidade de leitura das notas explicativas das companhias abertas
title_fullStr Legibilidade (readability) das demonstrações contábeis: uma análise da facilidade de leitura das notas explicativas das companhias abertas
title_full_unstemmed Legibilidade (readability) das demonstrações contábeis: uma análise da facilidade de leitura das notas explicativas das companhias abertas
title_sort Legibilidade (readability) das demonstrações contábeis: uma análise da facilidade de leitura das notas explicativas das companhias abertas
author Zobaran, Ricardo
author_facet Zobaran, Ricardo
author_role author
dc.contributor.advisor1.fl_str_mv Marion, José Carlos
dc.contributor.authorLattes.fl_str_mv http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K8917820H6
dc.contributor.author.fl_str_mv Zobaran, Ricardo
contributor_str_mv Marion, José Carlos
dc.subject.por.fl_str_mv Notas explicativas
Legibilidade
Compreensão na leitura
Demonstrações Contábeis
topic Notas explicativas
Legibilidade
Compreensão na leitura
Demonstrações Contábeis
Notes to the Financial Statements
Readability
Reading comprehension
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
dc.subject.eng.fl_str_mv Notes to the Financial Statements
Readability
Reading comprehension
dc.subject.cnpq.fl_str_mv CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
description Accounting could be seen nowadays as information science. Its users are all those that are part of the corporate world such as managers, bankers, investors, customers, employees, government and society in general who need to understand economic, financial and tax information among others. The notes to the financial statements disclose narrative information and contribute to the explanation of numerical information and certain operations and are included in the financial statements. The notes to the financial statements have gained more relevance and attention from the market since accounting convergence, in Brazil, adhere to International Financial Reporting Standards - IFRS, the volume of information disclosed has represented a greater participation in the composition of the financial statements. The EFRAG, FASB, IASB, CPC and CODIM between the years 2012 to 2016 published actions and documents with the objective of improving the quality of the information disclosed in the notes to the financial statements. Readability has been studied in several countries, with companies listed on the stock exchange, and in a diversity of accounting-financial reports. The objective of this paper was to analyze the readability of the notes to the financial statements of publicly held corporations, from the Educational Services segment, from 2013 to 2017. The Flesch Reading Ease and Gunning's Fog Index formulas were used to measure the readability index. Statistical tests were applied, and the outcome was that all the notes to the financial statements of the sample evaluated by the Flesch metric presented a level considered difficult to read and comprehensibility. In the evaluation by the Fog Index formula, all the narrative samples presented the index higher than 19, which is considered very difficult to read
publishDate 2019
dc.date.accessioned.fl_str_mv 2019-03-27T12:05:13Z
dc.date.issued.fl_str_mv 2019-02-27
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.citation.fl_str_mv Zobaran, Ricardo. Legibilidade (readability) das demonstrações contábeis: uma análise da facilidade de leitura das notas explicativas das companhias abertas. 2019. 68 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019.
dc.identifier.uri.fl_str_mv https://tede2.pucsp.br/handle/handle/22034
identifier_str_mv Zobaran, Ricardo. Legibilidade (readability) das demonstrações contábeis: uma análise da facilidade de leitura das notas explicativas das companhias abertas. 2019. 68 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019.
url https://tede2.pucsp.br/handle/handle/22034
dc.language.iso.fl_str_mv por
language por
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Pontifícia Universidade Católica de São Paulo
dc.publisher.program.fl_str_mv Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
dc.publisher.initials.fl_str_mv PUC-SP
dc.publisher.country.fl_str_mv Brasil
dc.publisher.department.fl_str_mv Faculdade de Economia, Administração, Contábeis e Atuariais
publisher.none.fl_str_mv Pontifícia Universidade Católica de São Paulo
dc.source.none.fl_str_mv reponame:Biblioteca Digital de Teses e Dissertações da PUC_SP
instname:Pontifícia Universidade Católica de São Paulo (PUC-SP)
instacron:PUC_SP
instname_str Pontifícia Universidade Católica de São Paulo (PUC-SP)
instacron_str PUC_SP
institution PUC_SP
reponame_str Biblioteca Digital de Teses e Dissertações da PUC_SP
collection Biblioteca Digital de Teses e Dissertações da PUC_SP
bitstream.url.fl_str_mv https://repositorio.pucsp.br/xmlui/bitstream/handle/22034/4/Ricardo%20Zobaran.pdf.txt
https://repositorio.pucsp.br/xmlui/bitstream/handle/22034/1/license.txt
https://repositorio.pucsp.br/xmlui/bitstream/handle/22034/2/Ricardo%20Zobaran.pdf
https://repositorio.pucsp.br/xmlui/bitstream/handle/22034/3/Ricardo%20Zobaran.pdf.jpg
bitstream.checksum.fl_str_mv 2199cb6f573ac68004d3482f35799592
bd3efa91386c1718a7f26a329fdcb468
493a56bcba298dfa8ebd6566a99a2c23
cc73c4c239a4c332d642ba1e7c7a9fb2
bitstream.checksumAlgorithm.fl_str_mv MD5
MD5
MD5
MD5
repository.name.fl_str_mv Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)
repository.mail.fl_str_mv bngkatende@pucsp.br||rapassi@pucsp.br
_version_ 1809277952921174016