Evidenciação da informação contábil das notas explicativas nas demonstrações contábeis aplicadas ao setor público

• Ano de defesa: 2023
• Autor(a) principal: Matos, Cibele Pires de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Gestão da Informação; Transparência Administrativa - Nordeste; Variáveis Macroeconômcas; Balanço (Contabilidade)
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/73879

The explanatory notes are a way of highlighting and complementing the information attributed to the balance sheet, collaborating to clarify or help to understand relevant data provided in the financial statements. They are part of the disclosure process of financial statements, improving the informational symmetry between society and agents – public servants, political agents, etc. – and which, consequently, has the power to improve the process of transparency and standardization of accounting information. In this sense, the research aimed to analyze the influence of previously selected social, economic and financial variables on the quality of disclosure of the explanatory notes by the governments of the northeastern states, in the period between 2012 and 2021. For this purpose, this explanatory and quantitative study calculated the Flesch index, which estimates the degree of readability of texts, applied to the explanatory notes of the balance sheets of the nine northeastern states and the results showed that there is no standard of readability of the explanatory notes of the analyzed states, having homogeneous results from 2017, being classified between difficult, reasonable and standard/intelligible. Next, a multiple linear regression test was performed with panel data, having the calculated Flesch index as the dependent variable and the following independent variables: the Human Development Index (HDI), the Public Debt (EP), Liquidity, the Basic Education Development Index (IDEB) and the Approved Budget Value (VOA). Considering the analyzed period (2012 to 2021), however, the model revealed consistency only in relation to the period from 2017 to 2021, however, without any of the proposed variables having a significant influence on the independent variable.