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- Title
DETERMINANTES DA DIVULGAÇÃO DE INFORMAÇÕES DE RISCO DE MERCADO POR EMPRESAS NÃO FINANCEIRAS.
- Authors
do Nascimento Costa, Benedito Manoel; Henrique Leal, Paulo; Rodrigues Ponte, Vera Maria
- Abstract
This study aimed to identify the determinants of the level of observance by non-financial companies to the disclosure requirements set out in CPC 40 (R1). That sense, it was analyzed the explanatory notes to the 113 non-financial companies listed on the New Market segment of the BM&FBovespa relative the social year 2013. It is a descriptive study with qualitative and quantitative approach. Preliminarily, through documentary research, the disclosure of market risk information were identified, using check-list developed from the provisions of CPC 40 (R1) - Financial Instruments: Disclosure, verifying that the number of market risk disclosures in the company is less than 50% of required by regulatory accounting. Then, statistical analyzes were performed correlation and linear regression in order to identify factors associated companies to the disclosure of their market risks. Based on the results obtained, it was found that the factors "level of risk", "size" and "Sector of activity" this are significant to explain the performance of non-financial firms with the requirements set out in CPC 40 (R1). Furthermore, the results provide support for acceptance of the hypothesis by showing that companies with the highest risk level disclosure more information about market risk.
- Publication
RACE- Revista de Administraçâo, Contabilidade e Economia, 2017, Vol 16, Issue 2, p729
- ISSN
2179-4936
- Publication type
Article
- DOI
10.18593/race.v16i2.12204