INSTRUMENTS FOR DETERMINING THE DISCLOSURE INDEX OF ACCOUNTING INFORMATION

• Autor(a) principal: Beuren, Ilse Maria
• Data de Publicação: 2015
• Outros Autores: Angonese, Rodrigo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Eletrônica de Estratégia e Negócios
• Texto Completo: https://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/2415
• topic: Disclosure; Accounting information; Metrics; Extent; Voluntary disclosure.; Evidenciar; Informaciones de contabilidad; Métricas; Extensión; Evidenciar de manera voluntaria.; Evidenciação; Informações contábeis; Métricas; Extensão; Evidenciação voluntária.

This study describes the characteristics of instruments mentioned in the literature for calculating the disclosure index of accounting information. Descriptive research was conducted through document analysis with a qualitative approach. The results focus on five themes which express the care needed to develop a metric to measure the accounting information disclosure: target audience and definition of coercive and voluntary information; the choice of the database; extension of the data collection instrument; factors that interfere with the metric; and reliability testing. The study may contribute in identifying metrics for measure the extent of the accounting information disclosure by companies.