| dc.creator | Souza, Júlia Alves e | |
| dc.creator | Sarlo Neto, Alfredo | |
| dc.creator | Benedicto, Gideon Carvalho de | |
| dc.creator | Mendonça, Douglas José | |
| dc.date | 2018-10-05T19:39:38Z | |
| dc.date | 2018-10-05T19:39:38Z | |
| dc.date | 2016 | |
| dc.date.accessioned | 2023-09-28T20:07:38Z | |
| dc.date.available | 2023-09-28T20:07:38Z | |
| dc.identifier | SOUZA, J. A. e et al. Segment reporting in Brazil: factors influencing the disclosure. International Journal of Business Management and Economic Research, [S.l.], v. 7, n. 6, p. 804-816, 2016. | |
| dc.identifier | http://www.ijbmer.com/docs/volumes/vol7issue6/ijbmer2016070605.pdf | |
| dc.identifier | http://repositorio.ufla.br/jspui/handle/1/30937 | |
| dc.identifier.uri | https://repositorioslatinoamericanos.uchile.cl/handle/2250/9045090 | |
| dc.description | This study aims to identify the factors that influence the level of disclosure of information about operating segments
of Brazilian companies. The study is initially developed from the analysis of companies’ financial statements with
reference to the requirements contained in Pronouncement CPC 22. Subsequently, the statistical model of multiple
linear regression analysis is used. The disclosures related to 2010 and 2011 are addressed; 2010 was the first year
that the disclosure was mandatory in Brazil. The study encompasses 272 companies distributed across 20
economic sectors. Hypotheses concerning 8 characteristics identified as potential factors affecting the level of
disclosure, based on the theory and previous studies on the subject, are tested. No significant results were found
for the characteristics “profitability”, “industry concentration”, “profit or loss” and “year of publication”, indicating that
these factors do not influence such disclosure. Overall, the results show that with respect to the level of disclosure
about segments, (i) the larger the company, the higher the level of disclosure; (ii) the greater the degree of
company indebtedness, the higher the level of disclosure; (iii) companies listed in the BM&FBOVESPA’s Levels of
Corporate Governance exhibit higher disclosure levels than the others; and (iv) companies audited by one of the
“Big Four” display higher disclosure levels than those audited by “other companies”. Thus, it is concluded that the
characteristics of “size”, “indebtedness”, “corporate governance” and “audit” are factors that affect the
dissemination of information about operating segments in Brazil. | |
| dc.language | en_US | |
| dc.rights | restrictAccess | |
| dc.source | International Journal of Business Management and Economic Research | |
| dc.subject | Operating segments | |
| dc.subject | Disclosure | |
| dc.subject | Segment reporting | |
| dc.title | Segment reporting in Brazil: factors influencing the disclosure | |
| dc.type | Artigo | |
