Disclosure de instrumentos financeiros segundo as normas internanacionais de contabilidade: evidências empíricas de empresas brasileiras
Autor(a) principal: | |
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Data de Publicação: | 2008 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFU |
Texto Completo: | https://repositorio.ufu.br/handle/123456789/11914 |
Resumo: | This research was developed with the general objective of pointing, quantitatively, the distance of the disclosure level of financial statements of Brazilian companies, about the disclosure of financial instruments, for applications disposed by the IASB (International Accounting Standards Board). It was analyzed the annual reports that these companies provided for two different capital markets: the Brazilian, with the DFP (Demonstrações Financeiras Padronizadas) and the North American, with the Form_20F. As the observation period covers the accounting years from 2002 to 2006, and the sample involves 24 nonfinancial companies, there were collected and analyzed a total of 240 reports. The measurement of the disclosure level has been possible with the content analysis of the reports, based on a tool for data collection adapted from Lopes e Rodrigues (2007), which has 45 dichotomous topics. The results show that the accounting reports of the sample of Brazilian companies are away in different points about the requirements disposed by the IASB for the disclosure of financial instruments. This difference, which is statistically significant, exists in respect of the two capital markets for which companies provide their accounting reports. The Form_20F have a smaller distance from the IASB requirements for disclosure of financial instruments than the DFP; they meet an average of 52,65% of the tool for data collection items, and the DFP serve, on average, 37.95% of it. Thus, it concludes that the disclosure practices of the annual reports provided for the Brazilian capital market are most distant by the IASB rules than the annual reports provided for the North American capital market. Example of point that the companies should to improve in its disclosure level to comply whit the IASB rules, independent of the type report, are: i) disclosure about the relevant assumptions by the measurement of financial instruments fair value; ii) disclosure about the methods used to measure the financial risks that the company is exposed; and iii) presentation of impariment losses in financial instruments. As limits, it has the exclusion of financial institutions of the sample, the analysis of companies that issue only ADR and the documental analysis conduced, because the confidence falls in the reports prepared by companies, that were not analyzed in person. The non-adoption of different weights for the creation of the disclosure index, and the use of dichotomic variables, where other scales could be used, are also factors that limit the search. |
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Disclosure de instrumentos financeiros segundo as normas internanacionais de contabilidade: evidências empíricas de empresas brasileirasDisclosureIFRS 7Instrumentos financeirosContabilidade - NormasDisclosureFinancial instrumentsCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAOThis research was developed with the general objective of pointing, quantitatively, the distance of the disclosure level of financial statements of Brazilian companies, about the disclosure of financial instruments, for applications disposed by the IASB (International Accounting Standards Board). It was analyzed the annual reports that these companies provided for two different capital markets: the Brazilian, with the DFP (Demonstrações Financeiras Padronizadas) and the North American, with the Form_20F. As the observation period covers the accounting years from 2002 to 2006, and the sample involves 24 nonfinancial companies, there were collected and analyzed a total of 240 reports. The measurement of the disclosure level has been possible with the content analysis of the reports, based on a tool for data collection adapted from Lopes e Rodrigues (2007), which has 45 dichotomous topics. The results show that the accounting reports of the sample of Brazilian companies are away in different points about the requirements disposed by the IASB for the disclosure of financial instruments. This difference, which is statistically significant, exists in respect of the two capital markets for which companies provide their accounting reports. The Form_20F have a smaller distance from the IASB requirements for disclosure of financial instruments than the DFP; they meet an average of 52,65% of the tool for data collection items, and the DFP serve, on average, 37.95% of it. Thus, it concludes that the disclosure practices of the annual reports provided for the Brazilian capital market are most distant by the IASB rules than the annual reports provided for the North American capital market. Example of point that the companies should to improve in its disclosure level to comply whit the IASB rules, independent of the type report, are: i) disclosure about the relevant assumptions by the measurement of financial instruments fair value; ii) disclosure about the methods used to measure the financial risks that the company is exposed; and iii) presentation of impariment losses in financial instruments. As limits, it has the exclusion of financial institutions of the sample, the analysis of companies that issue only ADR and the documental analysis conduced, because the confidence falls in the reports prepared by companies, that were not analyzed in person. The non-adoption of different weights for the creation of the disclosure index, and the use of dichotomic variables, where other scales could be used, are also factors that limit the search.Fundação de Amparo a Pesquisa do Estado de Minas GeraisMestre em AdministraçãoEsta pesquisa foi desenvolvida com o objetivo geral de apontar quantitativamente a distância do nível de disclosure das demonstrações financeiras de empresas brasileiras em relação às exigências dispostas pelo IASB (International Accounting Standards Board), para a evidenciação de instrumentos financeiros. Para tanto, analisaram-se os relatórios contábeis anuais que tais empresas forneceram a dois diferentes mercados de capitais: o brasileiro, com as DFP (Demonstrações Financeiras Padronizadas), e o norte-americano, com os Form_20F. Como o período de observação compreende os exercícios contábeis de 2002 a 2006, e dada a amostra de 24 empresas não-financeiras, foi coletado e analisado um total de 240 relatórios. A mensuração do nível de evidenciação se tornou possível com a análise de conteúdo dos relatórios selecionados, feita com base em um instrumento de coleta de dados adaptado da pesquisa de Lopes e Rodrigues (2007), que possui 45 questões dicotômicas. Os resultados mostram que os relatórios contábeis das empresas brasileiras componentes da amostra se distanciam de forma diferenciada das exigências dispostas pelo IASB para o disclosure de instrumentos financeiros. Essa diferenciação, que estatisticamente é significante, se dá em relação aos diferentes mercados de capitais para os quais as empresas fornecem seus relatórios contábeis. Os Form_20F apresentam uma menor distância das exigências do IASB para disclosure de instrumentos financeiros que as DFP, pois atendem a uma média de 52,65% dos itens presentes no instrumento de coleta de dados. Já as DFP atendem, em média, a 37,95% desses itens. Assim, conclui-se que as práticas de disclosure dos relatórios contábeis fornecidos ao mercado de capitais brasileiro estão mais distantes das exigências internacionais do que os relatórios contábeis fornecidos pelas mesmas empresas ao mercado norteamericano. Exemplos de pontos que as empresas deverão melhorar o seu nível de evidenciação para cumprir com as normas internacionais, independente do tipo de relatório considerado, referem-se à: i) divulgação das considerações relevantes assumidas para o cálculo do valor justo para os instrumentos financeiros; ii) evidenciação de quais métodos foram utilizados para a mensuração dos riscos financeiros aos quais a entidade está exposta; e iii) apresentação das perdas por impairment em ativos financeiros. Como limites, têm-se a exclusão de instituições financeiras da amostra, a análise de apenas empresas emissoras de ADR e a realização de uma análise documental, pois a confiança dos dados analisados recaiu sobre os relatórios contábeis elaborados pelas empresas, que não foram presencialmente analisadas para a realização da pesquisa. A não adoção de pesos diferenciados para a criação dos índices de disclosure, e o dimensionamento dicotômico das variáveis, em que outras escalas poderiam ser utilizadas, também são fatores que se configuram como limites da pesquisa.Universidade Federal de UberlândiaBRPrograma de Pós-graduação em AdministraçãoCiências Sociais AplicadasUFULemes, Sirleihttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4702996Y5Reis, Ernando Antonio doshttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4756400A5Lustosa, Paulo Roberto Barbosahttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4776141D8Malaquias, Rodrigo Fernandes2016-06-22T18:30:08Z2009-02-272016-06-22T18:30:08Z2008-10-23info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfapplication/pdfMALAQUIAS, Rodrigo Fernandes. Disclosure de instrumentos financeiros segundo as normas internanacionais de contabilidade: evidências empíricas de empresas brasileiras. 2008. 163 f. Dissertação (Mestrado em Ciências Sociais Aplicadas) - Universidade Federal de Uberlândia, Uberlândia, 2008.https://repositorio.ufu.br/handle/123456789/11914porinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFUinstname:Universidade Federal de Uberlândia (UFU)instacron:UFU2020-02-20T06:00:22Zoai:repositorio.ufu.br:123456789/11914Repositório InstitucionalONGhttp://repositorio.ufu.br/oai/requestdiinf@dirbi.ufu.bropendoar:2020-02-20T06:00:22Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU)false |
dc.title.none.fl_str_mv |
Disclosure de instrumentos financeiros segundo as normas internanacionais de contabilidade: evidências empíricas de empresas brasileiras |
title |
Disclosure de instrumentos financeiros segundo as normas internanacionais de contabilidade: evidências empíricas de empresas brasileiras |
spellingShingle |
Disclosure de instrumentos financeiros segundo as normas internanacionais de contabilidade: evidências empíricas de empresas brasileiras Malaquias, Rodrigo Fernandes Disclosure IFRS 7 Instrumentos financeiros Contabilidade - Normas Disclosure Financial instruments CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
title_short |
Disclosure de instrumentos financeiros segundo as normas internanacionais de contabilidade: evidências empíricas de empresas brasileiras |
title_full |
Disclosure de instrumentos financeiros segundo as normas internanacionais de contabilidade: evidências empíricas de empresas brasileiras |
title_fullStr |
Disclosure de instrumentos financeiros segundo as normas internanacionais de contabilidade: evidências empíricas de empresas brasileiras |
title_full_unstemmed |
Disclosure de instrumentos financeiros segundo as normas internanacionais de contabilidade: evidências empíricas de empresas brasileiras |
title_sort |
Disclosure de instrumentos financeiros segundo as normas internanacionais de contabilidade: evidências empíricas de empresas brasileiras |
author |
Malaquias, Rodrigo Fernandes |
author_facet |
Malaquias, Rodrigo Fernandes |
author_role |
author |
dc.contributor.none.fl_str_mv |
Lemes, Sirlei http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4702996Y5 Reis, Ernando Antonio dos http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4756400A5 Lustosa, Paulo Roberto Barbosa http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4776141D8 |
dc.contributor.author.fl_str_mv |
Malaquias, Rodrigo Fernandes |
dc.subject.por.fl_str_mv |
Disclosure IFRS 7 Instrumentos financeiros Contabilidade - Normas Disclosure Financial instruments CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
topic |
Disclosure IFRS 7 Instrumentos financeiros Contabilidade - Normas Disclosure Financial instruments CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
description |
This research was developed with the general objective of pointing, quantitatively, the distance of the disclosure level of financial statements of Brazilian companies, about the disclosure of financial instruments, for applications disposed by the IASB (International Accounting Standards Board). It was analyzed the annual reports that these companies provided for two different capital markets: the Brazilian, with the DFP (Demonstrações Financeiras Padronizadas) and the North American, with the Form_20F. As the observation period covers the accounting years from 2002 to 2006, and the sample involves 24 nonfinancial companies, there were collected and analyzed a total of 240 reports. The measurement of the disclosure level has been possible with the content analysis of the reports, based on a tool for data collection adapted from Lopes e Rodrigues (2007), which has 45 dichotomous topics. The results show that the accounting reports of the sample of Brazilian companies are away in different points about the requirements disposed by the IASB for the disclosure of financial instruments. This difference, which is statistically significant, exists in respect of the two capital markets for which companies provide their accounting reports. The Form_20F have a smaller distance from the IASB requirements for disclosure of financial instruments than the DFP; they meet an average of 52,65% of the tool for data collection items, and the DFP serve, on average, 37.95% of it. Thus, it concludes that the disclosure practices of the annual reports provided for the Brazilian capital market are most distant by the IASB rules than the annual reports provided for the North American capital market. Example of point that the companies should to improve in its disclosure level to comply whit the IASB rules, independent of the type report, are: i) disclosure about the relevant assumptions by the measurement of financial instruments fair value; ii) disclosure about the methods used to measure the financial risks that the company is exposed; and iii) presentation of impariment losses in financial instruments. As limits, it has the exclusion of financial institutions of the sample, the analysis of companies that issue only ADR and the documental analysis conduced, because the confidence falls in the reports prepared by companies, that were not analyzed in person. The non-adoption of different weights for the creation of the disclosure index, and the use of dichotomic variables, where other scales could be used, are also factors that limit the search. |
publishDate |
2008 |
dc.date.none.fl_str_mv |
2008-10-23 2009-02-27 2016-06-22T18:30:08Z 2016-06-22T18:30:08Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
MALAQUIAS, Rodrigo Fernandes. Disclosure de instrumentos financeiros segundo as normas internanacionais de contabilidade: evidências empíricas de empresas brasileiras. 2008. 163 f. Dissertação (Mestrado em Ciências Sociais Aplicadas) - Universidade Federal de Uberlândia, Uberlândia, 2008. https://repositorio.ufu.br/handle/123456789/11914 |
identifier_str_mv |
MALAQUIAS, Rodrigo Fernandes. Disclosure de instrumentos financeiros segundo as normas internanacionais de contabilidade: evidências empíricas de empresas brasileiras. 2008. 163 f. Dissertação (Mestrado em Ciências Sociais Aplicadas) - Universidade Federal de Uberlândia, Uberlândia, 2008. |
url |
https://repositorio.ufu.br/handle/123456789/11914 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal de Uberlândia BR Programa de Pós-graduação em Administração Ciências Sociais Aplicadas UFU |
publisher.none.fl_str_mv |
Universidade Federal de Uberlândia BR Programa de Pós-graduação em Administração Ciências Sociais Aplicadas UFU |
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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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UFU |
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UFU |
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Repositório Institucional da UFU |
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Repositório Institucional da UFU |
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Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU) |
repository.mail.fl_str_mv |
diinf@dirbi.ufu.br |
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