TACK OF THE DISCLOSURE OF ADJUSTMENT TO PRESENT VALUE IN COMPANIES LISTED ON BM&FBOVESPA

Authors

  • Falber Cristiano Oliveira de Sousa Universidade Federal do Ceará
  • Patrícia Vasconcelos Rocha Mapurunga Universidade Federal do Ceará
  • Vera Maria Rodrigues Ponte Universidade Federal do Ceará

DOI:

https://doi.org/10.11606/rco.v8i21.55456

Keywords:

Disclosure. Adjustment to present value. Explanatory factors.

Abstract

This research had two main objectives: to upraise the degree of compliance with the guidelines of disclosure set out in CPC 12 by companies listed on the Stock Exchange, Commodities and Futures Exchange (BM&FBovespa) and identify incentives able to explain the adherence of firms to disclosure beyond the normative requirement. Therefore, from the normative, was constructed metric containing 17 items subject to disclosure by firms, and then was verified its grip by the 315 companies listed on the BM&FBovespa. It was found that the companies had low degree of compliance with the disclosure guidelines. From tests of differences between means, it was found that the variables Sector Construction, Internationalization, Firm Audit and Corporate Governance are associated to the companies of greater levels of disclosure. Furthermore, based on regression analysis, can not reject the hypothesis that the disclosure the Adjustment to Present Value can be explained by economics, equity and institutional factors of the firms.

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Author Biographies

  • Falber Cristiano Oliveira de Sousa, Universidade Federal do Ceará
    Graduando do curso de Ciências Contábeis pela Universidade Federal do Ceará - UFC. Breve Currículo - Estagiário da Diretoria de Fiscalização (DIRFI) do Tribunal de Contas dos Municípios do Estado do Ceará (TCM/CE) de outubro/2010 a março/2011. Desde março/2011, estagiário da Contadoria do Foro da Justiça Federal do Ceará (JFCE).
  • Patrícia Vasconcelos Rocha Mapurunga, Universidade Federal do Ceará
    Mestre em Controladoria e Administração pela Universidade Federal do Cerá (2012). Possui graduação em CIENCIAS CONTABEIS pela Universidade Federal do Ceará (2007). Atualmente é Analista de Controle Externo - TRIBUNAL DE CONTAS DO ESTADO DO CEARA.
  • Vera Maria Rodrigues Ponte, Universidade Federal do Ceará
    Possui graduação em Processamento de Dados pela Universidade Federal do Ceará (1985), graduação em Ciências Contábeis pela Universidade de Fortaleza (2001) e doutorado em Ciências Contábeis pela Universidade de São Paulo (2001). Atualmente é Professora Adjunta I da Universidade Federal do Ceará (UFC), atuando como Professora do Programa de Pós-graduação em Administração e Controladoria e como vice-coordenadora do Mestrado Acadêmico em Administração e Controladoria. É editora adjunta da Revista de Educação e Pesquisa em Contabilidade (REPEC) e parecerista de revistas e eventos qualificados pela CAPES. Tem produção bibliográfica nas áreas de Controladoria, Disclosure, Governança Corporativa e Normas Contábeis Internacionais. Em termos de produção científica, tem publicação de capítulos de livros, artigos em periódicos especializados nacionais e internacionais e trabalhos apresentados em eventos acadêmicos nacionais e internacionais. Orienta alunos de mestrado e de graduação. Coordena projeto de pesquisa na UFC.

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Published

2014-08-18

Issue

Vol. 8 No. 21 (2014)

Section

Paper

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How to Cite

Sousa, F. C. O. de, Mapurunga, P. V. R., & Ponte, V. M. R. (2014). TACK OF THE DISCLOSURE OF ADJUSTMENT TO PRESENT VALUE IN COMPANIES LISTED ON BM&FBOVESPA. Revista De Contabilidade E Organizações, 8(21), 14-24. https://doi.org/10.11606/rco.v8i21.55456