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- Title
FATORES ASSOCIADOS A EVIDENCIAÇÃO DE ATIVOS BIOLÓGICOS EM EMPRESAS LISTADAS NA B3.
- Authors
de Azevedo Araújo, Viviane; Santos Gomes Gordiano, Carlos Adriano; Cavalcante dos Santos, José Glauber; Feitosa Soares, Marilene
- Abstract
This study aims to identify the determinants of accounting disclosure of Biological Assets and Agricultural Products related to CPC 29 - Biological Assets and Agricultural Product (2009) in companies listed on B3 for the years 2016 to 2020 through a descriptive, quantitative and documentary research with a sample composed of 18 companies listed on B3 that have Biological Assets balances on their balance sheets. The dependent variable 'disclosure' was constituted from a checklist composed of items extracted from CPC 29 and the independent variables were constituted considering as probable determinants of disclosure Corporate Governance, Big Four, Profitability, Indebtedness and Size. Three data analysis techniques were used: 1) descriptive statistics; 2) Pearson correlation; and 3) Mann-Whitney test. It was found that companies disclosed an average of 62.11% of the items required by the standard, showing considerable setback over time, compared to previous research. The results demonstrate that the independent variables Corporate Governance and Big Four significantly influence the dependent variable Disclosure, but no significant relationships were found for the variables Indebtedness and Size, whereas the variable Profitability presented, in 2020, an inversely proportional correlation with the variable dependent.
- Subjects
PEARSON correlation (Statistics); FINANCIAL statements; DISCLOSURE in accounting; FARM produce; CORPORATE governance
- Publication
Revista Fatec Zona Sul (REFAS), 2022, Vol 9, Issue 2, p69
- ISSN
2359-182X
- Publication type
Article
- DOI
10.26853/refas_issn-2359-182x_v09n02_04