Análise da divulgação das demonstrações contábeis das instituições financeiras em jornais impressos no Brasil

• Autor(a) principal: Cruz, Brendon Cassiano
• Data de Publicação: 2018
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/28066
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; Publicações; Jornais; Demonstrações Financeiras; Publishing; Newspaper; Financial statements

The law that compels the financial institutions to publish they financial statements in newspaper with mass circulation is in place since February, 1998 based on the Central Bank of Brazil regulation and has a goal to disclosure the accounting information in order to protect the investor. As the years go by the rule that determines which media the publishment will be made, in this case physical newspaper, was not reviewed and remained unaltered. With that it was raised a necessity to analyze the regulation. Were gather information about the range of the communication vehicles relating then to the amount of client of the top 10 financial institutions of the country to check the relation between the distribution of the accounting information through the physical newspaper and amount of the external users, clients, of these companies. It was identified that there is a disproportion between currently range of the newspaper physical media and the quantity of clients of these companies that use the information to make decisions over they investments. It was also noticed that there is an ongoing decrease of the sales of the physical newspaper, which can become an issue to the divulgation of the financial statements. It was concluded that there is a need for a review and an update in the regulation along with the research of the companies for new ways of propagation of the information, like internet for example, so they can have more impact in the market and external users