Evidenciação do Valor Justo de Ativos Financeiros das Empresas Listadas na BM&FBovespa

This research aims to measure the level of disclosure of information relating to the fair value of financial instruments required by CPC 40 companies listed on the New Market segment of the BM&FBovespa. The study is characterized as descriptive and was conducted through documental analysis and q...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Leandro Politelo, Itzhak David Simão Kaveski, Roberto Carlos Klann
Formato:	article
Lenguaje:	PT
Publicado:	Universidade Regional do Noroeste do Estado do Rio Grande do Sul 2014
Materias:	financial assets disclosure cpc 40 fair value Economic growth, development, planning HD72-88
Acceso en línea:	https://doaj.org/article/627d3b35f93d4b35a054e6d9f3a34b8d
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:627d3b35f93d4b35a054e6d9f3a34b8d
record_format	dspace
spelling	oai:doaj.org-article:627d3b35f93d4b35a054e6d9f3a34b8d2021-11-11T15:16:06ZEvidenciação do Valor Justo de Ativos Financeiros das Empresas Listadas na BM&FBovespa1678-48552237-6453https://doaj.org/article/627d3b35f93d4b35a054e6d9f3a34b8d2014-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=75232664013https://doaj.org/toc/1678-4855https://doaj.org/toc/2237-6453This research aims to measure the level of disclosure of information relating to the fair value of financial instruments required by CPC 40 companies listed on the New Market segment of the BM&FBovespa. The study is characterized as descriptive and was conducted through documental analysis and quan - titative boarding. The population consists of 255 observations, with 127 companies in 2010 and 128 in 2011. The sample included 251 observations, with 125 firms in 2010 and 126 in 2011. The data collection was prepared a checklist consisting of 13 items, based on CPC 40. We used a content analysis of the notes of the years 2010 and 2011 of enterprises. The research results show that the disclosure mean of companies was 36.62% in 2010 and 40.35% in 2011. In both years there were companies that responded completely to the items discussed and companies that did not show any items. The sectors with the highest and lowest level of disclosure in the years 2010 and 2011 were, respectively, the sector of “Petroleum, Gas and Biofuels” and “Financial and Other”. It is concluded that the level of disclosure of companies in segment of New Market listed on the BM & FBovespa, spite of having presented an evolution in the analyzed period, may be considered low.Leandro PoliteloItzhak David Simão KaveskiRoberto Carlos KlannUniversidade Regional do Noroeste do Estado do Rio Grande do Sularticlefinancial assetsdisclosurecpc 40fair valueEconomic growth, development, planningHD72-88PTDesenvolvimento em Questão, Vol 12, Iss 28, Pp 318-347 (2014)
institution	DOAJ
collection	DOAJ
language	PT
topic	financial assets disclosure cpc 40 fair value Economic growth, development, planning HD72-88
spellingShingle	financial assets disclosure cpc 40 fair value Economic growth, development, planning HD72-88 Leandro Politelo Itzhak David Simão Kaveski Roberto Carlos Klann Evidenciação do Valor Justo de Ativos Financeiros das Empresas Listadas na BM&FBovespa
description	This research aims to measure the level of disclosure of information relating to the fair value of financial instruments required by CPC 40 companies listed on the New Market segment of the BM&FBovespa. The study is characterized as descriptive and was conducted through documental analysis and quan - titative boarding. The population consists of 255 observations, with 127 companies in 2010 and 128 in 2011. The sample included 251 observations, with 125 firms in 2010 and 126 in 2011. The data collection was prepared a checklist consisting of 13 items, based on CPC 40. We used a content analysis of the notes of the years 2010 and 2011 of enterprises. The research results show that the disclosure mean of companies was 36.62% in 2010 and 40.35% in 2011. In both years there were companies that responded completely to the items discussed and companies that did not show any items. The sectors with the highest and lowest level of disclosure in the years 2010 and 2011 were, respectively, the sector of “Petroleum, Gas and Biofuels” and “Financial and Other”. It is concluded that the level of disclosure of companies in segment of New Market listed on the BM & FBovespa, spite of having presented an evolution in the analyzed period, may be considered low.
format	article
author	Leandro Politelo Itzhak David Simão Kaveski Roberto Carlos Klann
author_facet	Leandro Politelo Itzhak David Simão Kaveski Roberto Carlos Klann
author_sort	Leandro Politelo
title	Evidenciação do Valor Justo de Ativos Financeiros das Empresas Listadas na BM&FBovespa
title_short	Evidenciação do Valor Justo de Ativos Financeiros das Empresas Listadas na BM&FBovespa
title_full	Evidenciação do Valor Justo de Ativos Financeiros das Empresas Listadas na BM&FBovespa
title_fullStr	Evidenciação do Valor Justo de Ativos Financeiros das Empresas Listadas na BM&FBovespa
title_full_unstemmed	Evidenciação do Valor Justo de Ativos Financeiros das Empresas Listadas na BM&FBovespa
title_sort	evidenciação do valor justo de ativos financeiros das empresas listadas na bm&fbovespa
publisher	Universidade Regional do Noroeste do Estado do Rio Grande do Sul
publishDate	2014
url	https://doaj.org/article/627d3b35f93d4b35a054e6d9f3a34b8d
work_keys_str_mv	AT leandropolitelo evidenciacaodovalorjustodeativosfinanceirosdasempresaslistadasnabmfbovespa AT itzhakdavidsimaokaveski evidenciacaodovalorjustodeativosfinanceirosdasempresaslistadasnabmfbovespa AT robertocarlosklann evidenciacaodovalorjustodeativosfinanceirosdasempresaslistadasnabmfbovespa
_version_	1718435892501151744

Evidenciação do Valor Justo de Ativos Financeiros das Empresas Listadas na BM&FBovespa

Ejemplares similares