Disclosure Level of CPC 29 Biological Assets: Analysis of Determining Factors in Brazilian companies

Detalhes bibliográficos
Autor(a) principal: Nogueira, Daniel Ramos
Data de Publicação: 2017
Outros Autores: Pires, Paulo Alexandre da Silva
Tipo de documento: Artigo
Idioma: por
Título da fonte: Contabilidade, Gestão e Governança
Texto Completo: https://revistacgg.org/index.php/contabil/article/view/1103
Resumo: The research question guiding this research is "What are the Determining Factors of CPC 29 Disclosure in Brazilian Companies?". In this aspect, the research objective was to evaluate the main factors that affect the disclosure of information related to biological assets. For this, 5 variables highlighted in the literature were selected as evidence influencers. The sample was composed of Brazilian companies with biological assets in the Balance Sheet. From this list, financial statements, explanatory notes, corporate management level and independent auditing company for the 6 years (2010 to 2015) were collected. With the collected information, the dependent variable (Disclosure level of CPC 29) and the independent variables of each year were verified. At the end (after exclusions), 100 observations were analyzed. The results indicated that the variables Size, Representativeness of Biological Assets and Effectiveness of OCPC 07 positively impacted the level of Disclosure. The first two confirmed the predicted hypothesis and OCPC 07 presented a relation that was different from what was expected, showing an increase and not a reduction in the number of disclosures in the years 2014 and 2015.
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spelling Disclosure Level of CPC 29 Biological Assets: Analysis of Determining Factors in Brazilian companiesNível de Disclosure do CPC 29 Ativos Biológicos: Análise dos Fatores Determinantes nas Companhias BrasileirasDisclosureBiological AssetsConformityAccountingAgricultureDivulgaçãoAtivos BiológicosConformidadeContabilidadeAgriculturaThe research question guiding this research is "What are the Determining Factors of CPC 29 Disclosure in Brazilian Companies?". In this aspect, the research objective was to evaluate the main factors that affect the disclosure of information related to biological assets. For this, 5 variables highlighted in the literature were selected as evidence influencers. The sample was composed of Brazilian companies with biological assets in the Balance Sheet. From this list, financial statements, explanatory notes, corporate management level and independent auditing company for the 6 years (2010 to 2015) were collected. With the collected information, the dependent variable (Disclosure level of CPC 29) and the independent variables of each year were verified. At the end (after exclusions), 100 observations were analyzed. The results indicated that the variables Size, Representativeness of Biological Assets and Effectiveness of OCPC 07 positively impacted the level of Disclosure. The first two confirmed the predicted hypothesis and OCPC 07 presented a relation that was different from what was expected, showing an increase and not a reduction in the number of disclosures in the years 2014 and 2015.A questão de pesquisa que norteia esta investigação é “Quais os Fatores Determinantes do Disclosure do CPC 29 nas companhias brasileiras?”. Neste aspecto, o objetivo da pesquisa foi avaliar os principais fatores que afetam a evidenciação das informações relacionadas aos ativos biológicos. Para isso, foram selecionadas 5 variáveis destacadas pela literatura como influenciadoras da evidenciação. A amostra foi composta por companhias brasileiras com saldo de ativos biológicos no Balanço Patrimonial. A partir da lista, procedeu-se a coleta das demonstrações contábeis, notas explicativas, nível de governança corporativa e empresa de auditoria independente para os 6 anos (2010 a 2015). De posse das informações coletadas, procedeu-se a verificação da variável dependente (nível de Disclosure do CPC 29) e das variáveis independentes de cada ano. Ao final (após exclusões) foram analisadas 100 observações. Os resultados indicaram que as variáveis Tamanho, Representatividade dos Ativos Biológicos e Vigência da OCPC 07 impactaram positivamente o nível de Disclosure. As duas primeiras confirmaram as hipóteses previstas e a OCPC 07 apresentou relação diferente do esperado, demonstrando aumento e não redução no número de divulgações nos anos de 2014 e 2015.Contabilidade Gestão e Governança2017-04-20info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistacgg.org/index.php/contabil/article/view/110310.51341/1984-3925_2017v20n1a3Contabilidade Gestão e Governança; v. 20 n. 1 (2017); 38-541984-39251984-3925reponame:Contabilidade, Gestão e Governançainstname:Universidade de Brasília (UnB)instacron:UNBporhttps://revistacgg.org/index.php/contabil/article/view/1103/pdfCopyright (c) 2017 Contabilidade, Gestão e Governançainfo:eu-repo/semantics/openAccessNogueira, Daniel RamosPires, Paulo Alexandre da Silva2017-09-01T09:46:54Zoai:oai.jamg.cloud:article/1103Revistahttp://www.revistacgg.org/index.php/contabilPUBhttps://revistacgg.org/index.php/contabil/oaijamg.cgg@gmail.com1516-70111984-3925opendoar:2017-09-01T09:46:54Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)false
dc.title.none.fl_str_mv Disclosure Level of CPC 29 Biological Assets: Analysis of Determining Factors in Brazilian companies
Nível de Disclosure do CPC 29 Ativos Biológicos: Análise dos Fatores Determinantes nas Companhias Brasileiras
title Disclosure Level of CPC 29 Biological Assets: Analysis of Determining Factors in Brazilian companies
spellingShingle Disclosure Level of CPC 29 Biological Assets: Analysis of Determining Factors in Brazilian companies
Nogueira, Daniel Ramos
Disclosure
Biological Assets
Conformity
Accounting
Agriculture
Divulgação
Ativos Biológicos
Conformidade
Contabilidade
Agricultura
title_short Disclosure Level of CPC 29 Biological Assets: Analysis of Determining Factors in Brazilian companies
title_full Disclosure Level of CPC 29 Biological Assets: Analysis of Determining Factors in Brazilian companies
title_fullStr Disclosure Level of CPC 29 Biological Assets: Analysis of Determining Factors in Brazilian companies
title_full_unstemmed Disclosure Level of CPC 29 Biological Assets: Analysis of Determining Factors in Brazilian companies
title_sort Disclosure Level of CPC 29 Biological Assets: Analysis of Determining Factors in Brazilian companies
author Nogueira, Daniel Ramos
author_facet Nogueira, Daniel Ramos
Pires, Paulo Alexandre da Silva
author_role author
author2 Pires, Paulo Alexandre da Silva
author2_role author
dc.contributor.author.fl_str_mv Nogueira, Daniel Ramos
Pires, Paulo Alexandre da Silva
dc.subject.por.fl_str_mv Disclosure
Biological Assets
Conformity
Accounting
Agriculture
Divulgação
Ativos Biológicos
Conformidade
Contabilidade
Agricultura
topic Disclosure
Biological Assets
Conformity
Accounting
Agriculture
Divulgação
Ativos Biológicos
Conformidade
Contabilidade
Agricultura
description The research question guiding this research is "What are the Determining Factors of CPC 29 Disclosure in Brazilian Companies?". In this aspect, the research objective was to evaluate the main factors that affect the disclosure of information related to biological assets. For this, 5 variables highlighted in the literature were selected as evidence influencers. The sample was composed of Brazilian companies with biological assets in the Balance Sheet. From this list, financial statements, explanatory notes, corporate management level and independent auditing company for the 6 years (2010 to 2015) were collected. With the collected information, the dependent variable (Disclosure level of CPC 29) and the independent variables of each year were verified. At the end (after exclusions), 100 observations were analyzed. The results indicated that the variables Size, Representativeness of Biological Assets and Effectiveness of OCPC 07 positively impacted the level of Disclosure. The first two confirmed the predicted hypothesis and OCPC 07 presented a relation that was different from what was expected, showing an increase and not a reduction in the number of disclosures in the years 2014 and 2015.
publishDate 2017
dc.date.none.fl_str_mv 2017-04-20
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistacgg.org/index.php/contabil/article/view/1103
10.51341/1984-3925_2017v20n1a3
url https://revistacgg.org/index.php/contabil/article/view/1103
identifier_str_mv 10.51341/1984-3925_2017v20n1a3
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://revistacgg.org/index.php/contabil/article/view/1103/pdf
dc.rights.driver.fl_str_mv Copyright (c) 2017 Contabilidade, Gestão e Governança
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2017 Contabilidade, Gestão e Governança
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Contabilidade Gestão e Governança
publisher.none.fl_str_mv Contabilidade Gestão e Governança
dc.source.none.fl_str_mv Contabilidade Gestão e Governança; v. 20 n. 1 (2017); 38-54
1984-3925
1984-3925
reponame:Contabilidade, Gestão e Governança
instname:Universidade de Brasília (UnB)
instacron:UNB
instname_str Universidade de Brasília (UnB)
instacron_str UNB
institution UNB
reponame_str Contabilidade, Gestão e Governança
collection Contabilidade, Gestão e Governança
repository.name.fl_str_mv Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)
repository.mail.fl_str_mv jamg.cgg@gmail.com
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