Banca de DEFESA: ARLINDO MENEZES DA COSTA NETO

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : ARLINDO MENEZES DA COSTA NETO
DATE: 28/06/2021
TIME: 14:30
LOCAL: meet.google.com/tap-vhds-jrr
TITLE:

The Weight of Financial Instruments Risk Disclosure on Brazilian Banks.

KEY WORDS:

Financial Instruments; IFRS 7; Value-Relevance; Risk Disclosure.

PAGES: 41
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The present work has the objective of studying the valuerelevance of accounting information presented by Brazilian banks. The study scope was delimited by the understanding that Banking is a segment with high concentration of financial instruments, leading, thus, to greater disclosure related risk susceptibility on such instruments. The sample here developed was chosen by the banking segment of classification on Brazil’s Stock Exchange, B3, resulting in a group of 24 publicly listed companies, whose data ranged from 2017 to 2019. The study was conducted using the disclosure index presented by Thai e Birt (2019), made with the intent to evaluate the disclosure adherence of a said company to the reporting standard, in this case, CPC 40, Financial instruments: Recognition, Evaluation and Disclosure, Instrumentos Financeiros: Evidenciação, Brazil’s interpretation of the International Financial Reporting Standards, IFRS, 7, enabling the determination of company adherence of accounting standards, on the market measurement of the value-relevance it was used the modified Ohlson (1995) model. The results show that, to the measured population and period, the Disclosure Index cannot be used as an explanatory variable for the market evaluation of the financial institutions hereby presented.

BANKING MEMBERS:
Interno - 3220688 - ALEXANDRO BARBOSA
Externa à Instituição - ALINE MOURA COSTA DA SILVA - UFF
Presidente - 2241320 - ATELMO FERREIRA DE OLIVEIRA