Análise da legibilidade dos BR_GAAP versus legibilidade das notas explicativas de empresas brasileiras abertas

Detalhes bibliográficos
Autor(a) principal: Borges, Guilherme de Freitas
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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spelling 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 por
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 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
dc.source.none.fl_str_mv reponame:Repositório Institucional da UFU
instname:Universidade Federal de Uberlândia (UFU)
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instname_str Universidade Federal de Uberlândia (UFU)
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institution UFU
reponame_str Repositório Institucional da UFU
collection Repositório Institucional da UFU
repository.name.fl_str_mv Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU)
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