Determinantes da Qualidade da Informação Contábil em Grandes Companhias Abertas Listadas na BM&FBOVESPA

Geovanne Dias de Moura, Mayara Mayara Zanchi, Sady Mazzioni, Francisca F. R. R. Macêdo, Silvana Dalmut Krueger

Resumo


Objetivo: Identificar os fatores que influenciam na qualidade da informação contábil das maiores empresas listadas na BM&Bovespa.

Método: Pesquisa realizada em uma amostra composta por 100 companhias abertas. A qualidade da informação foi analisada por meio de um índice desenvolvido por Fathi (2013), composto por 78 itens e que contemplam informações obrigatórias e voluntárias. Os fatores determinantes observados foram governança corporativa, empresa de auditoria, existência de comitê de auditoria, concentração acionária, investidores institucionais e internacionalização da empresa.

Resultados: Os resultados revelaram um índice médio de evidenciação equivalente a 78%. A maioria das companhias estavam listadas em níveis diferenciados de governança; eram auditadas por big four e possuíam Comitê de Auditoria. O percentual médio de concentração acionária foi 41,37%; em 44% delas havia investidores institucionais no quadro acionário; e apenas 19% negociavam ações em bolsa americana. Em relação aos fatores determinantes, verificou-se que o fato de a empresa ser auditada por big four; possuir Comitê de Auditoria; possuir participação acionária de investidores institucionais; e negociar ações em bolsa americana reflete-se em informações divulgadas de melhor qualidade.

Contribuições: Os achados fornecem evidências adicionais para a literatura existente, além de serem relevantes para os diversos usuários das informações contábeis, tais como analistas e investidores.

Palavras-chave


Determinantes; Qualidade da informação contábil; Grandes companhias abertas listadas na BM&FBovespa.

Texto completo:

PORTUGUÊS ENGLISH (English)

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DOI: http://dx.doi.org/10.17524/repec.v11i3.1572

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