NDLI: Divulgação compulsória dos instrumentos financeiros derivativos pelas empresas brasileiras

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Divulgação compulsória dos instrumentos financeiros derivativos pelas empresas brasileiras

Content Provider	Semantic Scholar
Author	Kreuzberg, Fernanda Dagostini, Luciane Silva, Tarcísio Pedro Da
Copyright Year	2014
Abstract	O objetivo da pesquisa consiste em verificar a divulgacao compulsoria dos instrumentos financeiros derivativos pelas empresas brasileiras. A amostra compreende as empresas pertencentes ao Novo Mercado, perfazendo um total de 55 empresas analisadas, analisando o periodo de 2009 a 2012. Verifica-se que muitas empresas ainda nao estao em consonância com a evidenciacao compulsoria sobre instrumentos financeiros derivativos. Pela analise fatorial identificaram-se tres fatores conseguem explicar mais de 70% da variância total. Com estes tres fatores identificou-se que os itens 4, 5, 6 e 11 possuem caracteristicas semelhantes o que permite concluir que o Fator 1 agrega variaveis com informacoes quantitativas, relacionadas a divulgacao de valores nos demonstrativos. O Fator 2, carrega os itens 7, 8, 9 e 10 sendo caracterizado por informacoes quantitativas que possuem reflexos na atividade e nos resultados das empresas. E o fator 3 agrupou os itens 1, 2 e 3 do check list limitando-se as informacoes qualitativas, voltadas a gestao estrategia das empresas. Com esses achados reforca-se a contribuicao cientifica do presente estudo voltada para o modelo de classificacao atrelado a divulgacao das informacoes acerca dos instrumentos financeiros derivativos e a melhoria da qualidade as informacoes divulgadas aos usuarios.
Starting Page	61
Ending Page	86
Page Count	26
File Format	PDF HTM / HTML
DOI	10.15603/2176-9583/refae.v6n1p61-86
Volume Number	6
Alternate Webpage(s)	https://www.metodista.br/revistas/revistas-ims/index.php/ReFAE/article/download/4301/4447
Alternate Webpage(s)	https://doi.org/10.15603/2176-9583%2Frefae.v6n1p61-86
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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