Banca de DEFESA: RUHAMA BEZERRA FERNANDES

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : RUHAMA BEZERRA FERNANDES
DATE: 11/06/2020
TIME: 17:00
LOCAL: Videoconferência
TITLE:

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

KEY WORDS:

Integrated Report. Voluntary Disclosure. Brazil.

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

The evolution of the business world has led to growing demands for information, beyond those found in traditional financial reporting. This has resulted in the sharp rise in companies that begun to embrace emerging reporting, such as Integrated Reporting (IR). Thus, the general objective of the study is to investigate the factors associated with the voluntary disclosure of Integrated Reporting in Brazil, during the period from 2016 to 2018 of the companies listed in [B] ³ - Brasil, Bolsa, Balcão. Hence, the data were collected, using reference forms, standardized financial statements filed on the CVM website and on the Bloomberg® data platform. Financial sector companies were excluded from the study due to specific characteristics, such as high leverage and differentiated accounting standards; and state companies, in consequence of Law n.13.303/2016, which now requires annual disclosure of the integrated or sustainability report by Brazilian state-owned companies. Therefore, an analysis of the sample of 227 companies, using multinomial logistic regression methodology (Y = 2 for companies that disclose according to the Integrated Report; Y = 1 for companies with reports with similar practices to IR and Y = 0 companies without reports) applied to the data under the pooled structure. Testing the validity of the hypotheses of the agency and signaling theories, reveals the positive impact of the size of the company and the board of directors, the profitability and the level of participation of independent directors and women in the implementation of RI in Brazil by companies. It can be stated that from a practical point of view, the results of this study, assist companies understand under what conditions IR will be more expected and, therefore, pay attention to aspects of their profitability, size and especially the aspects of their board that show relevant in this regard.

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