Banca de QUALIFICAÇÃO: ARLINDO MENEZES DA COSTA NETO

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : ARLINDO MENEZES DA COSTA NETO
DATE: 21/12/2020
TIME: 15:00
LOCAL: Videoconferência
TITLE:

The Weight of Financial Instruments Risk Disclosure on Brazilian Banks.


KEY WORDS:

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


PAGES: 23
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The present work has the objective of studying the value- relevance 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 24publicly listed companies, whose data ranged from 2014 to 2019. The study was conducted using the index presented by Thai e Birt (2019), while under adaptations to allow the use of CPC40, 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.


BANKING MEMBERS:
Externa à Instituição - ALINE MOURA COSTA DA SILVA - UFF
Interno - 3220688 - ALEXANDRO BARBOSA
Presidente - 2241320 - ATELMO FERREIRA DE OLIVEIRA
Notícia cadastrada em: 03/12/2020 09:48
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