DISCLOSURE OF INVESTMENTS IN INFORMATION TECHNOLOGY: A STUDY ON REPORTS OF BRAZILIAN LISTED COMPANIES

• Autor(a) principal: Malaquias, Fernanda Francielle de Oliveira
• Data de Publicação: 2015
• Outros Autores: Malaquias, Rodrigo Fernandes, Sousa, Marília Ribeiro de, Oliveira, Gabriela Felice de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/49151
• topic: Divulgação; Transparência; Sistemas de informação; Disclosure; Transparency; Information systems

The aim of this paper was to identify the disclosure level of investments in Information Technology (I.T.) presented in the financial reports published by Brazilian companies listed on the São Paulo Stock Exchange, Commodities and Futures (BM & FBOVESPA). Seventy-two companies, randomly selected, composed our sample. We adopted an approach both quantitative and qualitative. In the qualitative stage, we used the content analysis technique. In the quantitative stage, we applied chi-square test and multivariate regression analysis. The main results showed that most of the companies surveyed (76.4%) disclosed I.T. investments. However, the average level of disclosure was low (33.7%), indicating that there are few details on the amounts invested in I.T., the types of investments, the expected return and also about the benefits already achieved by the company. More generally, we conclude that determinant factors previously pointed by the literature, as size and profitability, also affect voluntary disclosure about I.T. Moreover, in order to provide their external users with better information, companies can intensify the disclosure about I.T. investments.