Análise da legibilidade dos BR_GAAP versus legibilidade das notas explicativas de empresas brasileiras abertas
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Tipo de documento: | Tese |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFU |
Texto Completo: | https://repositorio.ufu.br/handle/123456789/29432 http://doi.org/10.14393/ufu.te.2020.449 |
Resumo: | Recent research has shown the recurring difficulties in the disclosure process of accounting information. In order to collaborate for the improvement of communication between the financial statements preparers, regulators and users of accounting information, this study aimed to investigate the relationship between the readability of the accounting standard and the readability of the notes to the financial reporting disclosed by Brazilian public-held companies. The advocated thesis is that the degree of readability of technical pronouncements affects the process of understanding the accounting standards by the statement preparer, impacting the readability of the notes. The study was carried out based on the rules issued by the Accounting Pronouncements Committee and the standardized financial statements published annually by the companies that make up the IBrX 50, in the period between 2010 and 2017. To measure readability, the Flesch Readability Formula was used. The characteristics of the research point to a descriptive study with a quantitative approach, in which multiple linear regression was used with panel data analysis. The results indicate a positive relationship between the readability of the standard and the readability of the notes to the financial statements. In addition, the variables related to the time of listing on the stock exchange and the issuance of ADR were statistically significant, contributing to the explanation of the model. Therefore, it was confirmed the thesis that accounting pronouncements with a greater degree of readability result in a best understanding the standard by the financial statements preparer, and, consequently, it implies more readable notes. This result can contribute to the performance of the agencies responsible for the accounting standards in the country and the process of convergence of international standards. Furthermore, it contributes to promoting the objective of the International Accounting Standards Board (IASB) to develop a unique set of high quality and understandable accounting standards. |
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Análise da legibilidade dos BR_GAAP versus legibilidade das notas explicativas de empresas brasileiras abertasAnalysis of the readability of BR_GAAP versus the readability of notes to the financial reporting from brazilian public-held companiesEvidenciaçãoLegibilidadePronunciamentos ContábeisNotas ExplicativasAnálise de Dados em PainelDisclosureReadabilityNotes to the Financial StatementsPanel Data AnalysisContabilidadeCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISRecent research has shown the recurring difficulties in the disclosure process of accounting information. In order to collaborate for the improvement of communication between the financial statements preparers, regulators and users of accounting information, this study aimed to investigate the relationship between the readability of the accounting standard and the readability of the notes to the financial reporting disclosed by Brazilian public-held companies. The advocated thesis is that the degree of readability of technical pronouncements affects the process of understanding the accounting standards by the statement preparer, impacting the readability of the notes. The study was carried out based on the rules issued by the Accounting Pronouncements Committee and the standardized financial statements published annually by the companies that make up the IBrX 50, in the period between 2010 and 2017. To measure readability, the Flesch Readability Formula was used. The characteristics of the research point to a descriptive study with a quantitative approach, in which multiple linear regression was used with panel data analysis. The results indicate a positive relationship between the readability of the standard and the readability of the notes to the financial statements. In addition, the variables related to the time of listing on the stock exchange and the issuance of ADR were statistically significant, contributing to the explanation of the model. Therefore, it was confirmed the thesis that accounting pronouncements with a greater degree of readability result in a best understanding the standard by the financial statements preparer, and, consequently, it implies more readable notes. This result can contribute to the performance of the agencies responsible for the accounting standards in the country and the process of convergence of international standards. Furthermore, it contributes to promoting the objective of the International Accounting Standards Board (IASB) to develop a unique set of high quality and understandable accounting standards.CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível SuperiorTese (Doutorado)Em pesquisas recentes têm-se mostrado as dificuldades recorrentes no processo de evidenciação das informações contábeis. Com o intuito de colaborar para o aperfeiçoamento da comunicação entre os preparadores, reguladores e usuários da informação contábil, no presente estudo objetivou-se investigar a relação entre legibilidade da norma contábil (BR_GAAP) e a legibilidade das notas explicativas divulgadas por companhias brasileiras abertas. A tese advogada é que o grau de legibilidade dos pronunciamentos técnicos afeta o processo de compreensão das normas contábeis pelo elaborador das demonstrações, impactando a legibilidade das notas explicativas. O estudo foi realizado a partir das normas emitidas pelo Comitê de Pronunciamentos Contábeis e das demonstrações financeiras padronizadas divulgadas anualmente pelas companhias que compõem o IBrX 50, no período compreendido entre 2010 e 2017. Para mensuração da legibilidade, recorreu-se à Flesch Readability Formula. As características da pesquisa apontam para um estudo descritivo com abordagem quantitativa, em que se utilizou de regressão linear múltipla com análise de dados em painel. Os resultados apontam para uma relação positiva entre a legibilidade da norma e a legibilidade das notas explicativas. Além disso, as variáveis relacionadas ao tempo de listagem em bolsa e a emissão de ADR se apresentaram estatisticamente significativas, contribuindo para a explicação do modelo. Portanto, confirmou-se a tese de que pronunciamentos contábeis com maior grau de legibilidade resultam em melhor compreensão da norma pelo elaborador das demonstrações financeiras, e por consequência, implica em notas explicativas mais legíveis. Esse resultado pode contribuir para a atuação dos órgãos responsáveis pela normatização contábil no país e no processo de convergência das normas internacionais. Além disso, contribui-se para promover o objetivo do International Accounting Standards Board (IASB) de desenvolver um conjunto único de normas de contabilidade de alta qualidade e compreensíveis.Universidade Federal de UberlândiaBrasilPrograma de Pós-graduação em Ciências ContábeisRech, Ilirio Joséhttp://lattes.cnpq.br/5540005217517516Carvalho, Luiz Nelson Guedes dehttp://lattes.cnpq.br/5532594920933443Moraes, Marcelo Botelho da Costahttp://lattes.cnpq.br/3636122087109794Malaquias, Rodrigo Fernandeshttp://lattes.cnpq.br/9135874740234258Andrade, Maria Elisabeth Moreira Carvalhohttp://lattes.cnpq.br/0096454436809091Borges, Guilherme de Freitas2020-06-19T11:40:07Z2020-06-19T11:40:07Z2020-05-26info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisapplication/pdfBORGES, Guilherme de Freitas. Análise da legibilidade dos BR_GAAP versus legibilidade das notas explicativas de empresas brasileiras abertas. 2020. 93 f. Tese (Doutorado em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2020. DOI http://doi.org/10.14393/ufu.te.2020.449.https://repositorio.ufu.br/handle/123456789/29432http://doi.org/10.14393/ufu.te.2020.449porinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFUinstname:Universidade Federal de Uberlândia (UFU)instacron:UFU2020-06-20T06:20:23Zoai:repositorio.ufu.br:123456789/29432Repositório InstitucionalONGhttp://repositorio.ufu.br/oai/requestdiinf@dirbi.ufu.bropendoar:2020-06-20T06:20:23Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU)false |
dc.title.none.fl_str_mv |
Análise da legibilidade dos BR_GAAP versus legibilidade das notas explicativas de empresas brasileiras abertas Analysis of the readability of BR_GAAP versus the readability of notes to the financial reporting from brazilian public-held companies |
title |
Análise da legibilidade dos BR_GAAP versus legibilidade das notas explicativas de empresas brasileiras abertas |
spellingShingle |
Análise da legibilidade dos BR_GAAP versus legibilidade das notas explicativas de empresas brasileiras abertas Borges, Guilherme de Freitas Evidenciação Legibilidade Pronunciamentos Contábeis Notas Explicativas Análise de Dados em Painel Disclosure Readability Notes to the Financial Statements Panel Data Analysis Contabilidade CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Análise da legibilidade dos BR_GAAP versus legibilidade das notas explicativas de empresas brasileiras abertas |
title_full |
Análise da legibilidade dos BR_GAAP versus legibilidade das notas explicativas de empresas brasileiras abertas |
title_fullStr |
Análise da legibilidade dos BR_GAAP versus legibilidade das notas explicativas de empresas brasileiras abertas |
title_full_unstemmed |
Análise da legibilidade dos BR_GAAP versus legibilidade das notas explicativas de empresas brasileiras abertas |
title_sort |
Análise da legibilidade dos BR_GAAP versus legibilidade das notas explicativas de empresas brasileiras abertas |
author |
Borges, Guilherme de Freitas |
author_facet |
Borges, Guilherme de Freitas |
author_role |
author |
dc.contributor.none.fl_str_mv |
Rech, Ilirio José http://lattes.cnpq.br/5540005217517516 Carvalho, Luiz Nelson Guedes de http://lattes.cnpq.br/5532594920933443 Moraes, Marcelo Botelho da Costa http://lattes.cnpq.br/3636122087109794 Malaquias, Rodrigo Fernandes http://lattes.cnpq.br/9135874740234258 Andrade, Maria Elisabeth Moreira Carvalho http://lattes.cnpq.br/0096454436809091 |
dc.contributor.author.fl_str_mv |
Borges, Guilherme de Freitas |
dc.subject.por.fl_str_mv |
Evidenciação Legibilidade Pronunciamentos Contábeis Notas Explicativas Análise de Dados em Painel Disclosure Readability Notes to the Financial Statements Panel Data Analysis Contabilidade CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
topic |
Evidenciação Legibilidade Pronunciamentos Contábeis Notas Explicativas Análise de Dados em Painel Disclosure Readability Notes to the Financial Statements Panel Data Analysis Contabilidade CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
Recent research has shown the recurring difficulties in the disclosure process of accounting information. In order to collaborate for the improvement of communication between the financial statements preparers, regulators and users of accounting information, this study aimed to investigate the relationship between the readability of the accounting standard and the readability of the notes to the financial reporting disclosed by Brazilian public-held companies. The advocated thesis is that the degree of readability of technical pronouncements affects the process of understanding the accounting standards by the statement preparer, impacting the readability of the notes. The study was carried out based on the rules issued by the Accounting Pronouncements Committee and the standardized financial statements published annually by the companies that make up the IBrX 50, in the period between 2010 and 2017. To measure readability, the Flesch Readability Formula was used. The characteristics of the research point to a descriptive study with a quantitative approach, in which multiple linear regression was used with panel data analysis. The results indicate a positive relationship between the readability of the standard and the readability of the notes to the financial statements. In addition, the variables related to the time of listing on the stock exchange and the issuance of ADR were statistically significant, contributing to the explanation of the model. Therefore, it was confirmed the thesis that accounting pronouncements with a greater degree of readability result in a best understanding the standard by the financial statements preparer, and, consequently, it implies more readable notes. This result can contribute to the performance of the agencies responsible for the accounting standards in the country and the process of convergence of international standards. Furthermore, it contributes to promoting the objective of the International Accounting Standards Board (IASB) to develop a unique set of high quality and understandable accounting standards. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-06-19T11:40:07Z 2020-06-19T11:40:07Z 2020-05-26 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/doctoralThesis |
format |
doctoralThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
BORGES, Guilherme de Freitas. Análise da legibilidade dos BR_GAAP versus legibilidade das notas explicativas de empresas brasileiras abertas. 2020. 93 f. Tese (Doutorado em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2020. DOI http://doi.org/10.14393/ufu.te.2020.449. https://repositorio.ufu.br/handle/123456789/29432 http://doi.org/10.14393/ufu.te.2020.449 |
identifier_str_mv |
BORGES, Guilherme de Freitas. Análise da legibilidade dos BR_GAAP versus legibilidade das notas explicativas de empresas brasileiras abertas. 2020. 93 f. Tese (Doutorado em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2020. DOI http://doi.org/10.14393/ufu.te.2020.449. |
url |
https://repositorio.ufu.br/handle/123456789/29432 http://doi.org/10.14393/ufu.te.2020.449 |
dc.language.iso.fl_str_mv |
por |
language |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal de Uberlândia Brasil Programa de Pós-graduação em Ciências Contábeis |
publisher.none.fl_str_mv |
Universidade Federal de Uberlândia Brasil Programa de Pós-graduação em Ciências Contábeis |
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reponame:Repositório Institucional da UFU instname:Universidade Federal de Uberlândia (UFU) instacron:UFU |
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Universidade Federal de Uberlândia (UFU) |
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Repositório Institucional da UFU |
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Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU) |
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diinf@dirbi.ufu.br |
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