Determinantes do nível de evidenciação financeira obrigatória de empresas S.A. de capital fechado

• Ano de defesa: 2015
• Autor(a) principal: Afonso, Adelzira Souza
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal do Espírito Santo; BR; Mestrado em Ciências Contábeis; Centro de Ciências Jurídicas e Econômicas; UFES; Programa de Pós-Graduação em Ciências Contábeis
• Palavras-chave em Português: Capital Fechado; Evidenciação; Teoria do Disclosure; Divulgação de informações contábeis; Pequenas e médias empresas - Contabilidade.; Ciências Contábeis; 657
• Link de acesso: http://repositorio.ufes.br/handle/10/2783

Financial information disclosure has been a key (strategic) process in business management. Both production and distribution of information are under normative issues that head companies’ accounts as well as the goals followed by accounting process managers. This study aims to identify the factors that explain the level of mandatory disclosure of anonymous private companies located in Espírito Santo State. To this end, this work analyzed private companies that published their balance accounts in either “Diário Oficial” of Espírito Santo State. A disclosure index was developed to measure the level of compliance of firms to the different levels of obligations they were subject to. Multiple linear regression models as well logistic regression models were employed. The Management Report and the Comprehensive Income Statement were the reports with lowest levels of compliance. Regarding determinants of disclosure, results are similar to observed in research about voluntary disclosure of public companies, when observed leverage, big four auditing company and age. However, the usual relationship of size with disclosure was not present in this research about mandatory disclosure.