Nível de disclosure de empresas listadas na Bm&F Bovespa (“novo mercado”) em relação à adoção do CPC Nº 33 (R1) no período de 2013 e 2014
The objective of this work check the level of disclosure of the companies listed in BM&F BOVESPA ("New Market") regarding adoption of CPC nº 33 (R1) in the period of 2013 and 2014. CPC nº 33 was issued in 2009 and revised in 2012 (R1), with beginning of validity in 2013. In order to ac...
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| Formato: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2016 |
| País: | Brasil |
| Recursos: | Pontifícia Universidade Católica de São Paulo (PUC-SP) |
| Repositorio: | Repositório Institucional da PUC_SP |
| Idioma: | portugués |
| OAI Identifier: | oai:repositorio.pucsp.br:handle/19200 |
| Acesso em linha: | https://tede2.pucsp.br/handle/handle/19200 |
| Access Level: | acceso abierto |
| Palavra-chave: | Benefícios a empregados CPC nº 33 (R1) Disclosure Employee Benefits CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
| Resumo: | The objective of this work check the level of disclosure of the companies listed in BM&F BOVESPA ("New Market") regarding adoption of CPC nº 33 (R1) in the period of 2013 and 2014. CPC nº 33 was issued in 2009 and revised in 2012 (R1), with beginning of validity in 2013. In order to achieve this goal, it was created a list of questions that the companies must disclose in the notes after CPC nº 33 (R1). After analyzed the explanatory notes, it was assigned a disclosure index for each company in 2013 and 2014. Based on these indicators, it was found that IGD (Degree of Disclosure Index) indicator. The results of disclosure level showed an average rate of 38% in 2013 and 39% in 2014. Despite the beginning of validity in 2013, it was found that there was no improvement of the disclosure level from 2013 to 2014 |
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