Banca de DEFESA: SANDRA CRISTINA DA SILVA DRUMMOND DIAS

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : SANDRA CRISTINA DA SILVA DRUMMOND DIAS
DATE: 26/08/2024
TIME: 16:00
LOCAL: VIDEOCONFERÊNCIA
TITLE:

THE ACCOUNTING DISCLOSURE OF THE RISK DRAWN IN THE FINANCIAL STATEMENTS OF RETAIL COMPANIES LISTED ON B3: AN ANALYSIS IN THE LIGHT OF THE DISCLOSURE THEORY

KEY WORDS:

Accounting disclosure, disclosure theory, informational asymmetry, forfait

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

This research aims to identify, in the light of the theory of disclosure, the practices of accounting disclosure of the risk drawn in the financial statements of retail companies listed on B3: an analysis in the light of the theory of disclosure, in the period from 2019 to 2023. The financial statements of retail companies listed on B3, which are part of the governance levels of the Novo Mercado, N1 and N2, comprising 14 companies and 70 observations, were analyzed. Through the content analysis, an increase in the level of disclosure of the drawn risk operations was identified in accordance with the CVM's technical guidelines regarding the disclosure of information, especially after the Americanas S.A. scandal. The analysis revealed the influence of financial scandals on accounting disclosure practices, evidencing the relationship between crises and the quality of the information disclosed, especially regarding the disclosure of the risk drawn. The changes identified in the forms of disclosure of the risk drawn over the years, especially in the years 2022 and 2023, indicate that companies are able to adjust to changes in market regulations and expectations, even if in a reactive and subtle way. These findings reflect not only companies' current practices regarding the disclosure of drawn risk, but also the emerging trends and ongoing challenges faced by the accounting and finance industry regarding the thin threshold of accounting information asymmetry, and contribute to the understanding of how disclosure practices can help reduce conflicts of interest and create a more ethical and trustworthy business environment. From an academic point of view, the research reinforces the theory of disclosure by showing how accounting practices are affected by external events and market pressures.

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