Nível de evidenciação obrigatória nas empresas de capital aberto: uma análise do CPC 27

Abstract

The enforcement at mandatory information of pronouncements issued by regulatory board has been subject of national and international studies that seek to identify the levels of disclosure of certain markets or sectors of the economy. From that, the aim of this study is to analyze the level of disclosure in the financial statements published in 2012 by companies listed on BM&FBOVESPA in observation to the requirements of CPC 27, which prescribes the accounting treatment for plant, property and equipment. An index was developed to investigate the level of disclosure compliance, called Index of Non-Disclosure (IND) that obtained 32,9% as result. To identify the characteristics that could influence the observed index, hypotheses linked to company size, the issue of American Depositary Receipt (ADR), the firm 's audit service provider and the market segment were made. Mean differences tests showed that all the features used can explain the compliance with the required information for fixed assets. To achieve full compliance with the mandatory requirements, companies usually take a period of adjustment, as well as market regulators to, expand the guidance and supervision, acquiring reliability of the information disclosed.