Banca de QUALIFICAÇÃO: RUHAMA BEZERRA FERNANDES

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
DISCENTE : RUHAMA BEZERRA FERNANDES
DATA : 04/10/2019
HORA: 13:30
LOCAL: Auditório 01 do NEPSA II
TÍTULO:

Factors associated with the voluntary disclosure of the integrated report in Brazil

PALAVRAS-CHAVES:

Integrated Report. Voluntary Adoption. Brazil.

PÁGINAS: 26
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
SUBÁREA: Ciências Contábeis
RESUMO:

The evolution of the business world has led to increasing demands for information beyond those found in traditional financial reporting. This has resulted in the sharp rise in companies that have begun to embrace emerging reporting, such as Integrated Reporting. Thus, the general objective of the study is to investigate the factors associated with the voluntary disclosure of the Integrated Report in Brazil, during the period from 2016 to 2018 of the companies listed in [B] ³ - Brazil, Bolsa, Balcão. In this regard, data will be collected through standardized reference forms, standardized financial statements filed on the CVM website and the Bloomberg® data platform. Companies in the financial sector were excluded from the study because of specific characteristics such as high leverage and differentiated accounting standards. The final non-probabilistic sample consists of 34 RI adopting companies and the other companies listed with available data. For the analysis, the multinomial logistic regression methodology will be used, applied to the panel data, the dependent variable is qualitatively presented as the phenomenon to be studied (Y = 2 to describe the probability of occurrence of the integrated report. Y = 1 to describe the occurrence of reports with similar practices to RI and Y = 0 to describe the occurrence of non-disclosure) and the other variables are independent, identifiable according to agency and signaling theories.

MEMBROS DA BANCA:
Interno - 1561014 - ADILSON DE LIMA TAVARES
Presidente - 3220688 - ALEXANDRO BARBOSA
Externo à Instituição - RAIMUNDO MARCIANO DE FREITAS NETO - IFRN