Banca de QUALIFICAÇÃO: SANDRA CRISTINA DA SILVA DRUMMOND DIAS

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : SANDRA CRISTINA DA SILVA DRUMMOND DIAS
DATE: 31/07/2024
TIME: 18:30
LOCAL: VIDEOCONFERÊNCIA
TITLE:

ACCOUNTING EVIDENCE AND DISCLOSURE OF THE RISK ASSIGNED IN THE FINANCIAL STATEMENTS IN THE B3 RETAIL MARKET: AN ANALYSIS IN LIGHT OF THE DISCLOSURE THEORY AFTER THE CASE OF AMERICANAS S.A.

KEY WORDS:

ACCOUNTING DISCLOSURE, TIMELY DISCLOSURE, DISCLOSURE THEORY, RISK WITHDRAWN

PAGES: 51
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Understanding how agents' opportunistic behavior affects the quality of information disclosed before and after fraud is revealed is essential to developing more effective control mechanisms. This research aims to identify, in the light of Disclosure Theory, the opportunistic information of agents in the practice of accounting disclosure and its reflection in the Retail Financial Statements listed on B3, seeking to understand how this behavior affects the quality of the information disclosed. To achieve this objective, the Financial Statements of retail companies listed on B3, members of the Novo Mercado governance levels, N1 and N2, published between 2019 and 2023, were analyzed, comprising 15 companies and 70 observations.

Opportunistic behavior was identified regarding the increase in the level of disclosure of transactions involving the risk withdrawn to the detriment of the CVM's technical guidelines regarding the quality of information, especially after the Americanas S.A. scandal. years indicates that companies are able to adjust to changes in market regulations and expectations, but apply the level of disclosure opportunistically, balancing information and compliance as a way of communicating their risks. These findings reflect not only companies' current practices regarding measuring and disclosing perceived risk, but also emerging trends and ongoing challenges facing the accounting and finance industry.

COMMITTEE MEMBERS:
Presidente - 1149391 - ANAILSON MARCIO GOMES
Externo à Instituição - EDUARDO TADEU VIEIRA - UnB
Interno - 2814007 - RENATO HENRIQUE GURGEL MOTA