Banca de QUALIFICAÇÃO: SABRINA PAULINO DE OLIVEIRA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : SABRINA PAULINO DE OLIVEIRA
DATE: 23/09/2022
TIME: 14:00
LOCAL: VA1
TITLE:
BUSINESS CHARACTERISTICS AND QUALITY OF INTEGRATED REPORT DISCLOSURE IN BRAZIL

KEY WORDS:

Integrated Reporting. Quality. Brazil.


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

The business environment has become increasingly competitive, complex and demanding, resulting in the need for integrated reports that demonstrate not only a financial reality, but also a social and environmental one. The Integrated Report (IR) comes to supply the need that the market seeks, synthesizing all this information, assisting in the better decision-making of its stakeholders. Although it gets clear of a constant accession of companies to the adoption of IR, there is a lack of national studies that identify the quality of these statements and its consonance with the framework established by the International Integrated Reporting Council (IIRC), as well as which business characteristics can influence the quality of the statement mentioned. Therefore, the general objective of the study is to investigate the relevance of certain business characteristics to the level of quality of integrated reporting in Brazil. The population designated for the analysis of this research will be composed of companies listed on [B] 3 – Brasil Bolsa Balcão –, with its shares traded on the Brazilian stock market on 12/31/2021, and Brazilian state-owned companies. The exclusion of the financial sector and the insured happened because both possess an operational and patrimonial activity distinct from the others. In that regard, data will be collected on the RefinitivEikon database, terms of reference, financial and non-financial statements on the companies' website. The analysis will cover the period from 2018 to 2020, justified by the regulation and mandatory disclosure of IR of state-owned companies according to Law Nº. 13.303/2016, which established a period of 24 months to make the necessary adaptations to suitability, as well as, the market incentive for private companies also adopt the disclosure of the integrated report. For the analyses achievement, the ordinary least squares regression methodology will be used, applied to panel data.


COMMITTEE MEMBERS:
Presidente - 3220688 - ALEXANDRO BARBOSA
Interno - 4966048 - RAIMUNDO MARCIANO DE FREITAS NETO
Externa à Instituição - TICIANE LIMA DOS SANTOS - UFRA
Notícia cadastrada em: 12/09/2022 10:06
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