Compliance with the disclosure requirements of Tangible Fixed Assets

• Autor(a) principal: Botelho, Rafaela Albuquerque
• Data de Publicação: 2014
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: https://doi.org/10.34624/ei.v0i8.5980

This study aims to analyze the degree of compliance with the mandatory disclosure requirements required by IFRS 7 - Tangible Fixed Assets, by analyzing the financial statements of the 44 companies included in the ranking of Exame Magazine, 2010, with reports and accounts available on the Internet and subject to the general rules of the Accounting Standardisation System for the years 2010 and 2011. An index of disclosure that includes 27 items to which a content analysis was applied was built, two dependent variables were defined: Disclosure index and number of disclosures. Leverage external activity, firm size, debt, age, liquidity, profitability, auditor and type of activity: later and based on the literature, seven independent variables and two categorical variables that influence disclosure levels were defined. In correlation model results showed any significant positive correlation between the dependent variable "number of disclosures" independent variable "age" for the year 2010. In 2011, there is a statistically significant positive correlation between the dependent variable "number of disclosures "independent variable "dimension". In the regression model, the variable "age" has a statistically significant positive association with the "number of disclosures".