Banca de QUALIFICAÇÃO: PICTER DA SILVA INOUE

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : PICTER DA SILVA INOUE
DATE: 14/02/2020
TIME: 15:00
LOCAL: Auditório 01 do NEPSA II
TITLE:

Readability in Brazilian Companies with Corporate Governance


KEY WORDS:

: Readability. Corporate governance. Agency costs.


PAGES: 26
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The clarity of the textual narrative is vital for understanding and interpreting the information contained in financial reports. This study contributes to the literature that deals with the readability of the information presented in these reports, specifically: by investigating whether the level of corporate governance of Brazilian companies impacts the relationship between legibility versus agency costs in the Brazilian context of companies with Corporate Governance. The lack of legibility of the financial statements is significant in relation to agency problems and this implies theoretically and empirically that minimizing agency problems allows to improve corporate governance of companies, in addition to contributing to regulatory bodies. The research population consists of 138 companies participating in the New Market and 47 companies participating in Levels 1 and 2, for the period from 2017 to 2019. By measuring the readability of the analyzed reports, it is proposed to analyze whether the companies with greater legibility financial statements have lower agency costs and whether the level of governance impacts this readability.


BANKING MEMBERS:
Presidente - 2814007 - RENATO HENRIQUE GURGEL MOTA
Interno - 1149391 - ANAILSON MARCIO GOMES
Externa à Instituição - SAMANTHA VALENTIM TELLES
Notícia cadastrada em: 06/02/2020 16:40
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