Uma contribuição ao processo de divulgação do hedge accounting no Brasil

• Autor(a) principal: Turra, Francisco José
• Data de Publicação: 2019
• Tipo de documento: Tese
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/22855
• topic: Divulgação contábil; Hedge (Finanças); Contabilidade; Accounting disclosure; Hedging (Finance); Accounting; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO

This thesis aimed to verify the relationship between specific characteristics (total of 14) and disclosure of hedge accounting (HA) in Brazilian listed companies. To meet this objective, a descriptive research with a quantitative approach was performed. Firstly, we sought to identify the level of disclosure of HA, and for this purpose, a search was performed on the CVM website, in the Explanatory Notes and Standardized Financial Statements of the sample of 63 Brazilian listed companies that disclosed HA in 2016, by completing a checklist based on CPC 40 disclosure requirements. The level of attendance was established through 18 indicators/requirements, being 5 of which are fair value HA, 9 are cash flow HA and 4 are o HA of net investment abroad. It was also used to fill out a checklist based on the presence/indicator of each specific characteristic by company. For each indicator, one point was counted when met and no point when not met. With the tabulated data, the variables were transformed into dummy variables so that it was possible to perform the analyzes using multiple linear regression, aiming to test the research hypothesis: positive relationship between characteristics and level of disclosure of HA. The main results suggest a positive relationship between the Big Four external audit (AUD) and the HA disclosure level, corroborating the studied literature; no significant relationship was found between the other characteristics and HA, which does not allow inferences about the relationship between these characteristics and the level of disclosure of HA, thus contradicting the research hypothesis