Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-01-27T18:34:52Z No. of bitstreams: 2 Carlos_Henrique_Pilleggi_Cotrim.pdf: 10713733 bytes, checksum: 45d575515233c4b974f51a451fce2dfd (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-01-27T18:34:52Z (GMT). No. of bitstreams: 2 Carlos_Henrique_Pilleggi_Cotrim.pdf: 10713733 bytes, checksum: 45d575515233c4b974f51a451fce2dfd (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2012-03-29 / The participation of individual investors in the Brazilian capital market increased about 85,000 in 2002 to over 600,000 in 2011. The BMF&BOVESPA has the goal to reach about 5 million individual investors by the end of 2018 and in this context are inherent risks of investment in shares which the Brazilian investor is little used, due to the complexity of this market. As it is essential a careful evaluation of accounting and financial reporting and the prospects of the company to ensure the investors a most appropriate decision for their investments, this study aims to know the investor perception, as a user, about the understandability of accounting and financial reporting, of publicly traded companies listed on BMF&BOVESPA, investigating possible explanations and comparing user perceptions individual investors to other groups involved. From retrospective studies on accounting and financial reporting, as well as general aspects of comprehensibility and language, was created an electronic research tool accessible via the internet. This instrument was made available to an estimated audience of about 14,600 people and had a return of 413 questionnaires of which 300 were validated. The sample had 97% of respondents with higher education and the results showed a high importance of accounting and financial reporting in decision-making investment in shares by the respondents. However, meeting the expectations related to the understandability of the reports had intermediate scores in most segments analyzed and found that the CLOZE test scores were low for most individual investors. The publicly traded companies, especially in the perception of individual investors, are not easily accessible, do not involve the public in the processes related to the development of accounting and financial reporting and does not seek to know your ideas. These results were in line with the perceptions on the availability of instruments segmented for specific audiences that proved to be low as evidenced by the preference of 81.3% of respondents that preferred separate reports, one conventional and one simplified, more accessible to the user less specialized. For the sample evaluated it is concluded from this study that there are opportunities to improve communication between public companies listed on BM&FBOVESPA and the segments of capital markets, involved in the accounting and financial reporting, from the use of plain language and objective to develop targeted instruments to specific audiences, by the companies that should be attentive to the preferences of investors. / A participa????o dos investidores pessoas f??sicas no mercado de capitais brasileiro mostrou-se crescente nos ??ltimos dez anos com evolu????o de cerca de 85 mil em 2002 para mais de 600 mil em 2011. A BM&FBOVESPA tem a meta de chegar a cerca de 5 milh??es de investidores pessoas f??sicas at?? o final de 2018 e nesse contexto est??o intr??nsecos os riscos do investimento em a????es aos quais o investidor brasileiro recente est?? pouco acostumado, em raz??o da com-plexidade desse mercado. Sendo indispens??vel uma avalia????o criteriosa dos relat??rios cont??-beis e financeiros e das perspectivas da empresa para se assegurar ao investidor uma decis??o mais adequada para seus investimentos, este trabalho tem como objetivo conhecer a percep????o dos usu??rios investidores sobre a compreensibilidade dos relat??rios cont??beis e financeiros, de companhias de capital aberto listadas na BM&FBOVESPA, investigando poss??veis fatores explicativos e comparando as percep????es do usu??rio investidor pessoa f??sica com a percep????o de outros grupos envolvidos. A partir do retrospecto de estudos sobre relat??rios cont??beis e financeiros, bem como de aspectos gerais sobre compreensibilidade e linguagem, foi criado um instrumento de pesquisa eletr??nico acess??vel por meio da internet. Esse instrumento foi disponibilizado a um p??blico estimado de cerca de 14.600 pessoas e teve um retorno de 413 question??rios dos quais foram validados 300. A amostra teve 97% dos participantes com n??vel superior e os resultados demonstraram alta import??ncia dos relat??rios cont??beis e financeiros no processo decis??rio de investimentos em a????es pelos respondentes. Entretanto, o atendimento das expectativas relacionadas ?? compreensibilidade desses relat??rios tiveram notas intermedi??rias na maioria dos segmentos analisados e o teste CLOZE verificou que a compreensibilidade foi baixa para a maioria dos respondentes investidores pessoas f??sicas. As companhias de capital aberto, principalmente na percep????o do investidor pessoa f??sica, n??o s??o de f??cil acesso, n??o envolvem esse p??blico nos processos relacionados ao desenvolvimento dos relat??rios cont??beis e financeiros e n??o buscam saber suas ideias. Esses resultados estavam alinhados ??s percep????es sobre a falta de oferta de instrumentos segmentados para p??blicos espec??ficos que se mostrou baixa, comprovada pela prefer??ncia de 81,3 % dos respondentes de que fossem apresentados relat??rios distintos, um convencional e outro simplificado, mais acess??vel ao usu??rio menos especializado. Conclui-se com este estudo, para a amostra avaliada, que h?? oportunidades de aprimoramento da comunica????o entre as companhias de capital aberto listadas na BM&FBOVESPA e os segmentos do mercado de capitais envolvidos com os relat??rios cont??beis e financeiros, com a utiliza????o de linguagem clara e objetiva at?? a cria????o de instrumentos segmentados para p??blicos espec??ficos, passando pelas companhias estarem atentas ??s prefer??ncias dos investidores.

Made available in DSpace on 2015-12-03T18:35:19Z (GMT). No. of bitstreams: 1 Paulo_Rogerio_Seraphim.pdf: 1572086 bytes, checksum: 1fc169e7a7a5af66385f9b793a15d55a (MD5) Previous issue date: 2011-11-04 / The Public Accounts Brazilian is headed for the International Convergence of Accounting. This work approaches the study of disclosure of financial information derived from the recognition of common household goods such as bridges, streets, roads, bridges and squares by the public through the explanatory notes. The overall objective was to validate a proposed structure that promotes the note disclosure of accounting information to its users, in support of decision-making process, proper accountability and the necessary support to the instrumentalization of social control. The survey was conducted in two steps: first, the descriptive study by means of literature and documentary and second, the survey questionnaire applied to public accountants of the City of S??o Paulo Metropolitan Region, composed of 39 municipalities. The sample was defined by non-probabilistic method using an intentional sample, since the intention was to collect data from respondents who represented the opinion of the population. We surveyed the opinions of 33 respondents from 22 municipalities. The data were quantitative treatment. The results indicate that the majority of individuals surveyed agree that the proposed structure presented an explanatory note can be validated as an instrument to promote the disclosure of accounting information to its users, in support of decision-making process, the provision of adequate accounts and the necessary support for the manipulation of social control. However, the minority of subjects that make reservations as to the structure of notes to collaborate with comments that serve as factors that point to the need for improving the structure itself of explanatory notes validated. / A Contabilidade P??blica Brasileira est?? a caminho da converg??ncia as Normas Internacionais de Contabilidade. Este trabalho abordou o estudo da evidencia????o das informa????es cont??beis oriundas do reconhecimento dos bens de uso comum como pontes, ruas, estradas, viadutos e pra??as pela Administra????o P??blica atrav??s das notas explicativas. O objetivo geral foi validar uma proposta de estrutura de nota explicativa que promova a evidencia????o das informa????es cont??beis a seus usu??rios, em apoio ao processo de tomada de decis??o, a adequada presta????o de contas e o necess??rio suporte ?? instrumentaliza????o do controle social. A pesquisa foi realizada em duas etapas: primeiro, o estudo descritivo por meio de pesquisa bibliogr??fica e documental e segundo, o levantamento por question??rio aplicado aos contadores p??blicos das Prefeituras da Regi??o Metropolitana de S??o Paulo, composta por 39 Munic??pios. A amostra foi definida pelo m??todo n??o probabil??stico utilizando-se de uma amostragem intencional, uma vez que se pretendeu coletar dados dos respondentes que representassem a opini??o da popula????o. Foram pesquisadas as opini??es de 33 respondentes de 22 Munic??pios. Os dados tiveram tratamento quantitativo. Os resultados obtidos indicaram que a maioria dos sujeitos pesquisados concordam que a proposta de estrutura de nota explicativa apresentada pode ser validada como um instrumento que promove a evidencia????o das informa????es cont??beis a seus usu??rios, em apoio ao processo de tomada de decis??o, a adequada presta????o de contas e o necess??rio suporte para a instrumentaliza????o do controle social. Entretanto, a minoria dos sujeitos que fazem ressalvas quanto ?? estrutura de notas explicativas colaboram com observa????es que servem como fatores que apontam para a necessidade de melhoria da pr??pria estrutura de notas explicativas validada.

Made available in DSpace on 2015-12-03T18:35:35Z (GMT). No. of bitstreams: 1 Vanderlei_Roberto_de_Oliveira.pdf: 741964 bytes, checksum: ea32c53d8e38f0b23b7fc7cd78eb2e20 (MD5) Previous issue date: 2015-08-19 / This study aimed to identify if companies listed on the BM & FBOVESPA were practicing the requirements of CPC 01 (R1) to the disclosure of the item of loss recoverable value of assets (impairment). The procedures adopted for this study were to identify the standard CPC 01 (R1) that items that necessarily should been mentioned in the financial statements and explanatory notes of the companies listed on the BM&FBOVESPA in the first trimesters of 2015. Find out, by means of reading financial statements and explanatory notes of the companies, if these companies have identified the need for recognition of the loss of the recoverable value of assets (impairment test). It having been identified check if companies were taking into account the principles of the standard test-related decrease in recoverable value of assets (impairment test) as well as the disclosures and evidence in the explanatory notes for this recognition. The results showed that companies do not carry out the demands of the CPC 01 (R1) decrease in recoverable value of assets (impairment) in its totality / Este estudo teve como objetivo, identificar se as empresas listadas na BM&FBOVESPA estavam praticando as exig??ncias do CPC 01 (R1) para o item de divulga????o da perda do valor recuper??vel de ativo (impairment). Os procedimentos adotados para este estudo foram: identificar na norma CPC 01 (R1) quais os itens que obrigatoriamente deveriam estar mencionados nas Demonstra????es Financeiras e Notas Explicativas das empresas listadas na BM&FBOVESPA no 1?? quadrimestre de 2015. Averiguar, por meio de leitura das Demonstra????es Financeira e Notas Explicativas, se as empresas, identificaram a necessidade do reconhecimento da perda do valor recuper??vel de ativo (impairment). Caso isto seja identificado, examinar se as empresas estavam atendendo aos princ??pios da norma referente ao teste de redu????o ao valor recuper??vel de ativo (impairment test) bem como, as divulga????es e evidencia????es nas Notas Explicativas referentes a estes reconhecimentos. Os resultados demonstraram que as companhias n??o realizaram as exig??ncias do CPC 01 (R1) Redu????o ao Valor Recuper??vel de Ativos (impairment) na sua totalidade

Made available in DSpace on 2015-12-04T11:45:17Z (GMT). No. of bitstreams: 1 Thais_do_Lago.pdf: 641589 bytes, checksum: 22afdef3bcd427b38d78f38696c41e06 (MD5) Previous issue date: 2006-06-19 / The recording of contingencies by listed companies in Brazil and in the USA, especially the taxable ones, has been troublesome, because there are no clear normative criteria to classify their risk in remote, possible and probable contingencies. It has also been troublesome because of the laborious adequation of financial statements to the accounting norms established by these two countries. Consequently, this has resulted in asymmetrical information. As there is a Brazilian Securities Commission (CVM) established norm, the problem of the asymmetrical information could be overcame concerning registered companies in different capital markets, regarding the obligation of synchronizing the Brazilian statements and financial information with the American ones. Therefore, it is intended with this work to analyze the financial statements content of listed companies in the New York Stock Exchange (NYSE) and in the S??o Paulo Stock Exchange (BOVESPA), relating to the recording of taxable contingencies, aiming to detect the existence of asymmetrical information. To reach such an objective, it has been applied the content analysis method in a financial statements sample of 30 (thirty) listed companies in the NYSE and in the BOVESPA. It was verified that 20 (twenty) companies have presented higher disclosure levels of taxable contingencies in the USA in relation to Brazil, 5 (five) have presented higher disclosure levels of taxable contingencies in Brazil in relation to the USA and 5 (five) have presented the same disclosure levels of taxable contingencies in both countries. These results show that the financial statements adequation process to the accounting norms established by the USA and Brazil and the use of subjective nature terms, such as remote, possible or probable, might expose the investor to incomplete information, which might lead him to take wrong decisions. Such statement has justified the elaboration of suggestions to record the taxable contingencies in the Brazilian law, which could be applied to handle the normative criteria fragility to classify the risk. This work could guide regulators agencies in the capital market, agencies interested in the international accounting convergence, solicitors, financial statements personnel and auditors, as it reveals vital aspects to be considered in the financial statements accounting treatment of taxable contingencies. In addition, this work could provide elements to improve the financial statements transparency and consistency. / The recording of contingencies by listed companies in Brazil and in the USA, especially the taxable ones, has been troublesome, because there are no clear normative criteria to classify their risk in remote, possible and probable contingencies. It has also been troublesome because of the laborious adequation of financial statements to the accounting norms established by these two countries. Consequently, this has resulted in asymmetrical information. As there is a Brazilian Securities Commission (CVM) established norm, the problem of the asymmetrical information could be overcame concerning registered companies in different capital markets, regarding the obligation of synchronizing the Brazilian statements and financial information with the American ones. Therefore, it is intended with this work to analyze the financial statements content of listed companies in the New York Stock Exchange (NYSE) and in the S??o Paulo Stock Exchange (BOVESPA), relating to the recording of taxable contingencies, aiming to detect the existence of asymmetrical information. To reach such an objective, it has been applied the content analysis method in a financial statements sample of 30 (thirty) listed companies in the NYSE and in the BOVESPA. It was verified that 20 (twenty) companies have presented higher disclosure levels of taxable contingencies in the USA in relation to Brazil, 5 (five) have presented higher disclosure levels of taxable contingencies in Brazil in relation to the USA and 5 (five) have presented the same disclosure levels of taxable contingencies in both countries. These results show that the financial statements adequation process to the accounting norms established by the USA and Brazil and the use of subjective nature terms, such as remote, possible or probable, might expose the investor to incomplete information, which might lead him to take wrong decisions. Such statement has justified the elaboration of suggestions to record the taxable contingencies in the Brazilian law, which could be applied to handle the normative criteria fragility to classify the risk. This work could guide regulators agencies in the capital market, agencies interested in the international accounting convergence, solicitors, financial statements personnel and auditors, as it reveals vital aspects to be considered in the financial statements accounting treatment of taxable contingencies. In addition, this work could provide elements to improve the financial statements transparency and consistency. / A contabiliza????o de conting??ncias, notadamente as tribut??rias, por companhias abertas no Brasil e nos Estados Unidos tem sido problem??tica devido ?? aus??ncia de crit??rios normativos claros para a classifica????o do risco das conting??ncias em remotas, poss??veis ou prov??veis. Tamb??m tem sido problem??tica devido ?? laboriosa adequa????o das demonstra????es financeiras ??s normas cont??beis estabelecidas pelos dois pa??ses, o que tem gerado uma assimetria informacional. Ocorre que devido ?? exist??ncia de uma norma da Comiss??o de Valores Mobili??rios poderia estar superado o problema da assimetria informacional no caso de empresas registradas em diferentes mercados de capitais, ante a obriga????o de sincronizar as demonstra????es e informa????es financeiras aqui divulgadas com as divulgadas no exterior. Nesse contexto, esta pesquisa tem por objetivo analisar o conte??do das demonstra????es financeiras das companhias abertas listadas na Bolsa de Valores de Nova York, a "New York Stock Exchange" (NYSE) e na Bolsa de Valores de S??o Paulo (BOVESPA), referente ?? contabiliza????o de conting??ncias tribut??rias, no intuito de constatar a exist??ncia da assimetria informacional. Para alcan??ar a consecu????o desse objetivo, foi utilizado o m??todo de an??lise de conte??do em uma amostra de demonstra????es financeiras de 30 (trinta) companhias listadas na NYSE e na BOVESPA. Verificou-se que 20 (vinte) apresentaram n??veis de evidencia????o de conting??ncias tribut??rias maiores nos Estados Unidos que no Brasil, 5 (cinco) apresentaram n??veis de evidencia????o de conting??ncias tribut??rias maiores no Brasil que nos Estados Unidos e 5 (cinco) apresentaram o mesmo n??vel de evidencia????o de conting??ncias tribut??rias nesses pa??ses. Esses resultados confirmam que o processo de adequa????o das demonstra????es financeiras ??s normas cont??beis estabelecidas pelos dois pa??ses e a utiliza????o de termos de natureza subjetiva, tais como remotas, poss??veis ou prov??veis, podem expor o investidor a informa????es incompletas, que podem eventualmente lev??-lo a decis??es equivocadas. Tal constata????o justificou a elabora????o de sugest??es para a contabiliza????o das conting??ncias tribut??rias no ambiente legal brasileiro que podem ser empregadas para lidar com a fragilidade dos crit??rios normativos para a classifica????o do risco. Esta pesquisa poder?? nortear ??rg??os reguladores do mercado de capitais, ??rg??os interessados na converg??ncia cont??bil internacional, advogados, preparadores das demonstra????es financeiras e auditores, na medida em que descortina aspectos relevantes que dever??o ser considerados no tratamento cont??bil das conting??ncias tribut??rias. Al??m disso, esta pesquisa pode fornecer elementos para a melhoria na transpar??ncia e consist??ncia das demonstra????es financeiras

Made available in DSpace on 2015-12-04T11:45:18Z (GMT). No. of bitstreams: 1 Arlindo_Goncalves_Marrao_Junior.pdf: 754903 bytes, checksum: e209b40ba621c0051e54589ca77b0518 (MD5) Previous issue date: 2003-03-24 / Globalization, economic estabilization and velocity of information are courrently topics of the modern world. Decision making demands fast e qualified information, therefore, for the accounting professions, a constantly evolution in preparing the managerial information and financial statements. Starting for this principle, it is important that these financial statements permit the full comprehension about the patrimonial situation of a company and also allow to stablish comparative parameters with the other companies which operate in the same sector. However, we could not forget that the elaboration of the financial statements follows some standards that many times do not permit a clear meaning for the accounting users, and specially those who are out of the analyzed companies. Therefore, just as professionals who do the accounting need constantly toimprove themselves and work for the evolution of the discipline, external users of accounting should keep in mind these technical limitations and look for alternatives in order to solve problems. This work aims, based on the study of accountancy of the facts which happens in the estate companies, to show that a serie of factors inherent of their proper activity harm the comprehension of their financial statements when they are analyzed under the optics of the traditional balance sheet analysis, demanding an extra effort, passing for some adjustments in their financial statements in order to adapt for the analysis. / Globaliza????o, estabilidade econ??mica e velocidade da informa????o s??o t??picos pertinentes ao mundo moderno. A tomada de decis??es exige cada vez mais informa????es com qualidade e rapidez, impondo portanto, aos profissionais de contabilidade uma evolu????o constante no preparo das informa????es gerenciais e das demonstra????es cont??beis. Partindo desse princ??pio, ?? importante que tais demonstra????es possibilitem o entendimento da situa????o patrimonial da empresa e tamb??m que permitam estabelecer par??metros comparativos com as demais empresas que operam no mesmo setor. Entretanto, n??o se deve esquecer de que a elabora????o de balan??os tamb??m responde a crit??rios que muitas vezes n??o permitem aos usu??rios da contabilidade e, em especial aos que se localizam externamente ??s empresas analisadas, o seu claro entendimento. Assim, da mesma forma que os profissionais que exercem a contabilidade devem constantemente se aperfei??oar e trabalhar para a evolu????o da disciplina como um todo, tamb??m o usu??rio externo da contabilidade deve ter em mente essas limita????es e procurar alternativas aos problemas. No presente trabalho, procura-se, com base no estudo das contabiliza????es de fatos que ocorrem no setor de constru????o civil leve, demonstrar que uma s??rie de fatores inerentes ?? sua atividade prejudica a compreens??o das suas demonstra????es cont??beis quando interpretadas sob a ??tica da an??lise tradicional de balan??os, exigindo de seus usu??rios externos, portanto, um esfor??o maior de entendimento, que passa por algumas adequa????es nas demonstra????es, de forma a adapt??-las para a an??lise.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-06-20T14:33:51Z No. of bitstreams: 2 Alexandre_Dias_da_Costa.pdf: 519418 bytes, checksum: 55224aa7e462e32808a9014ab2e7961e (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-06-20T14:33:51Z (GMT). No. of bitstreams: 2 Alexandre_Dias_da_Costa.pdf: 519418 bytes, checksum: 55224aa7e462e32808a9014ab2e7961e (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2015-12-18 / This study tested if there is a relationship between financial indicators and stock returns in Brazilian market. This study also sought to identify what are the financial indicators that have a greater statistical significance in relation to the return of the stocks in Brazilian market. As objectives, the research methodology of this study is explanatory. For the procedures, it is an experimental research. The study applied the quantitative approach to information, using correlation analysis, multiple linear regression, pooled cross section and data analysis. The population consisted of all companies listed on the BM&FBOVESPA and the sample was selected based on criteria of liquidity and daily trading of shares. The dependent variable is the quarterly stock returns and the independent variables are the selected financial indicators. The period chosen for the study began in January 1, 2010, ending December 31, 2014. The results of the statistical tests employed indicated that there is some relationship between financial indicators and the quarterly return of the stocks. The research identified the average collection period and working capital on net sales as the most significant financial indicators statisticaly at 1% compared to the quarterly return of the shares. / O presente trabalho testou se existe rela????o entre os indicadores cont??beis e o retorno das a????es no mercado brasileiro. Este estudo tamb??m buscou identificar quais s??o os indicadores cont??beis que possuem maior signific??ncia estat??stica em rela????o ao retorno das a????es no mercado brasileiro. Quanto aos objetivos, a metodologia de pesquisa deste trabalho ?? explicativa. Quanto aos procedimentos, ?? uma pesquisa experimental. O estudo aplicou a abordagem quantitativa das informa????es, com a utiliza????o de an??lise de correla????o, regress??o linear m??ltipla, corte transversal agrupado e an??lise de dados em painel. A popula????o foi constitu??da por todas as empresas listadas na BM&FBOVESPA e a amostra foi selecionada com base no crit??rio de liquidez e negocia????o di??ria das a????es. A vari??vel dependente ?? o retorno trimestral das a????es e as vari??veis independentes s??o os indicadores cont??beis selecionados. O per??odo escolhido para o estudo inicia-se em 01 de janeiro de 2010, finalizando em 31 de dezembro de 2014. Os resultados dos testes estat??sticos empregados indicaram que existe rela????o entre alguns indicadores cont??beis e o retorno trimestral das a????es. A pesquisa identificou o per??odo m??dio de cobran??a e o capital circulante l??quido sobre as vendas l??quidas como os indicadores cont??beis mais significantes estatisticamente ao n??vel de 1%, em rela????o ao retorno trimestral das a????es.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-08-16T18:06:18Z No. of bitstreams: 2 Fab??ola D???Agostini Peleias.pdf: 1095248 bytes, checksum: c2e855673f21c61c746dc10139ca07b2 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-08-16T18:06:18Z (GMT). No. of bitstreams: 2 Fab??ola D???Agostini Peleias.pdf: 1095248 bytes, checksum: c2e855673f21c61c746dc10139ca07b2 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-01-31 / The accounting professional who prepares financial statements, which must be clear and accurate, needs to consider the comprehension degree of the user of financial information. Therefore, they have to enhance the language quality necessary to prepare these statements. In this context, there has been an increase in readability studies and a need to increase the written language of financial information. The aim of this research was to verify the (un) favorable linguistic features in financial statements of companies listed in Brazilian capital market, in Brazilian Portuguese. In this regard, the Textual Linguistics was chosen as a basis theory, because it allows the study of grammatical, semantic and pragmatic features of the Language. Based on the proposed aim, a tool was designed ??? a checklist of (un) favorable linguistic features pointed in financial information literature. Two constructs were considered for this end: cohesion and coherence. The favorable linguistic features categorized in the tool are: pause, ellipsis, simple sentences, sentences up to two lines, connectors and substitution. And the unfavorable are: repetition of words, long sentences, complex sentences, lack of parallelism, lack of pause, confused text, words of more than three syllables and jargon. The financial statements of IBRX50 BOVESPA 2015 social year were researched, and, for each one, the Flesch test was applied. It was observed very little variability in Flesch results. Therefore, three companies with the highest Flesch results and three with the smallest were chosen and analyzed in Atlas TI Software, through the codes. For each code, a(n) (un) favorable feature was categorized and observed in the six selected financial statements. All (un) favorable features were detected in the financial statements, in higher or smaller quantity. However, when comparing these results with the Flesch ones, there was no relationship between them. It was expected that companies with higher Flesch for readability would present more favorable features, and companies with smaller Flesch, more unfavorable. Nonetheless, this was not found in the researched sample. In this sense, it could be said that the Flesch test alone is insufficient for Financial Statements readability. It is necessary to consider other qualitative features. / O profissional cont??bil que atua na prepara????o das demonstra????es financeiras, que devem ser claras, precisa considerar o grau de compreens??o do usu??rio que utiliza a informa????o cont??bil. Por isso, deve buscar melhorar a qualidade da linguagem que utiliza na prepara????o dessas demonstra????es. Nesse cen??rio, tem havido um aumento de estudos da readability e da necessidade de melhora na linguagem escrita das informa????es cont??beis. O objetivo deste trabalho foi verificar os mecanismos lingu??sticos (des)favor??veis nas demonstra????es financeiras de empresas listadas no mercado de capitais brasileiro, no idioma portugu??s brasileiro. Para isso, optou-se pela Lingu??stica Textual como teoria de base, pois ela permite estudar as caracter??sticas gramaticais, sem??nticas e pragm??ticas da l??ngua. Ao considerar o objetivo proposto, foi constru??do um instrumento, que ?? um checklist de mecanismos (des)favor??veis apontados na literatura para as demonstra????es financeiras. Para isso, dois constructos foram considerados: coes??o e coer??ncia. No instrumento, os mecanismos lingu??sticos favor??veis categorizados foram: pausa, elipse, estruturas simples, senten??as de at?? duas linhas, uso de conectores e a substitui????o. E os desfavor??veis foram: repeti????o de palavras, frases longas, estruturas complexas, quebra de paralelismo, falta de pausa, confus??o no texto, poliss??labas e jarg??o. Foram pesquisadas as demonstra????es financeiras do exerc??cio de 2015 das empresas do IBRX50 (BOVESPA) e para cada uma, foi aplicada a m??trica de Flesch. Observou-se pouca variabilidade na nota de Flesch nas empresas. Foram ent??o selecionadas tr??s com maior Flesch e tr??s com menor para an??lise no software Atlas TI, por meio dos c??digos. Para cada um, foi elencado um mecanismo (des)favor??vel. Esses mecanismos foram observados nas seis demonstra????es financeiras selecionadas. Todos os mecanismos favor??veis e desfavor??veis do instrumento foram observados nas demonstra????es financeiras, em maior ou menor grau. Contudo, ao comparar esses resultados com as notas de Flesch, n??o se verificou rela????o entre eles. Esperava-se que empresas com maior Flesch para readability apresentariam mais mecanismos favor??veis, e empresas com menor Flesch, mais desfavor??veis. Entretanto, isso n??o ocorreu na amostra pesquisada. Assim, entende-se que a m??trica de Flesch, sozinha, ?? insuficiente para a readability das Demonstra????es, sendo necess??rio observar outros atributos qualitativos.

Made available in DSpace on 2015-12-03T18:35:02Z (GMT). No. of bitstreams: 1 Wilson_Rodrigues_do_Amaral.pdf: 1238005 bytes, checksum: 456e16a7af6b759cf47c317d224687b3 (MD5) Previous issue date: 2006-08-24 / The purpose of this study is to analyze the use of the Social Balance Sheet as accountantship demonstration or Corporation Marketing tool for companies which have obtained the Social Accountability Seal. The social accountability is a thoroughly discussed and spread subject by companies who publish and publicize the Social Balance Sheet. By such means, this study aims at data retrieving about the employment of the organizational Vision and Mission application of social accountability practices, as well as Corporative Governance in companies who diffuses their Social Balances to identify if these sheets succeed as effective social practices or limit to social marketing instruments only. The research was motivated by the hypothesis that companies release their Social Balance Sheet as mere Social Marketing instrument. Its relevance bases on the evidence of the Social Balance Sheet advertising true objectives, as well as the existence of official methodology for this application. The theoretical basis was elaborated to be supported by bibliographic researches and official figures. For context and elucidation of the Social Balance aspects, there were discussed the concepts of Corporative Governance practices, Social Accountability, Social Marketing and Corporative Vision and Mission. To produce this research it was utilized the deductive-hypothetic method provided through field research, with questionnaires sent to managers of accounting sectors, controller department, personnel department, marketing sectors and other correlative areas, elaborated in a way to induce the respondents to the waited results as for objectivity of the Social Balance spreading. / O prop??sito deste estudo ?? analisar a utiliza????o do Balan??o Social como Demonstra????o Cont??bil ou ferramenta de Marketing Corporativo, pelas empresas que receberam o Selo de Responsabilidade Social. A responsabilidade social ?? um assunto bastante discutido e difundido pelas empresas que publicam e divulgam o Balan??o Social. Nesse sentido, o estudo visa levantar dados quanto ao emprego da filosofia de Vis??o e Miss??o Empresarial, de pr??ticas de Responsabilidade Social, bem como, dos princ??pios de Governan??a Corporativa, nas empresas que divulgam seus Balan??os Sociais, a fim de identificar se os referidos balan??os objetivam a demonstra????o efetiva das pr??ticas sociais ou constituem-se apenas em instrumentos de marketing social. A pesquisa foi motivada pela hip??tese de que as referidas empresas divulgam o Balan??o Social como um mero instrumento de Marketing Social. Sua relev??ncia fundamenta-se na evidencia????o dos reais objetivos da divulga????o do Balan??o Social, bem como, da exist??ncia de metodologia oficial para tal aplica????o. Sua fundamenta????o te??rica foi elaborada com base em pesquisas bibliogr??ficas e indicadores oficiais. Para contextualiza????o e explicita????o dos aspectos relacionados ao tema "Balan??o Social" foram discutidos os conceitos de pr??ticas de Governan??a Corporativa, Responsabilidade Social, Marketing Social, Vis??o e Miss??o empresarial. Na operacionaliza????o da pesquisa, foi utilizado o m??todo hipot??tico-dedutivo obtido atrav??s de pesquisa de campo, com aplica????o de question??rios enviados aos gestores das ??reas de contabilidade, controladoria, recursos humanos, marketing e outras correlatas, elaborados de forma a induzir os respondentes aos resultados esperados quanto ?? objetividade da divulga????o do Balan??o Social.

Made available in DSpace on 2015-12-03T18:35:03Z (GMT). No. of bitstreams: 1 Alecia_Buarque_Bernardinelli.pdf: 3242901 bytes, checksum: 048df9ca8891c83cc179c003d7bddc13 (MD5) Previous issue date: 2006-08-21 / The present aims at the contribution of the forecast and simulation of the main financial statements and its contribution to the decision process. The research is initiated with the conceptualization of the main financial statements made by accounting department - Balance Sheet and Profit and Loss. After that, it treats to explain the main inside and outside variables and as they affect the elaboration of these statements. The following step is to know the process of management through the budget. The simulation of the main financial statements is the last topic to be studied. In order to corroborate with the bibliographical survey a study of case with the purpose of ratifying the conclusions found in the bibliography was made, proving, thus, the formulated hypothesis. The company searched is one of the chemical branch and it is established in Brazil for almost fifty years. The answers to this research were tabulated and demonstrated, in its majority, by graphs to better explain the incidence of the pointed conclusions. The conclusions confirm the evidence of the projection contributes to the decision process generating establishment of future results, communication of goals and objectives in one determined period of time, strategically decision and elaboration of plans of action, measurement and control of performance, allocation of operational resources and decisions of capital investment. Can be said about the simulation that this generates the knowledge of the threats and chances of the company through measurement evaluating the possible impacts of the taken decisions and the anticipation of the impacts of the modifications of the variables in its result. / O presente trabalho trata das contribui????es da proje????o e da simula????o das principais demonstra????es financeiras ao processo decis??rio. Para tanto, apresenta-se a conceitua????o das principais demonstra????es financeiras elaboradas pela contabilidade - o Balan??o Patrimonial e a Demonstra????o do Resultado do Exerc??cio. Em seguida, explicam-se as principais vari??veis end??genas e ex??genas e como elas afetam a elabora????o das demonstra????es, prop??e-se um processo de gest??o atrav??s da ferramenta do or??amento. Por fim, ?? apresentada a simula????o das principais demonstra????es financeiras. A fim de corroborar com o trabalho bibliogr??fico, foi elaborado um estudo de caso com o prop??sito de ratificar as conclus??es encontradas na bibliografia, comprovando, assim, a hip??tese formulada. A empresa pesquisada ?? do ramo qu??mico e est?? estabelecida no Brasil h?? quase cinquenta anos. As respostas ??s pesquisas foram tabuladas e demonstradas, na sua maioria, em gr??ficos para melhor exemplificar a incid??ncia das conclus??es apontadas. As conclus??es apontam para a comprova????o de que a proje????o contribui ao processo decis??rio gerando estabelecimento de resultados futuros, comunica????o de metas e objetivos num determinado per??odo de tempo, decis??o estrat??gica e elabora????o de planos de a????o, medi????o e controle de desempenho, aloca????o de recursos operacionais e decis??es de investimento de capital. Com rela????o ?? simula????o pode-se dizer que esta gera o conhecimento das amea??as e oportunidades da empresa atrav??s de uma mensura????o, avaliando os poss??veis impactos das decis??es tomadas e a antecipa????o dos impactos das modifica????es das vari??veis end??genas e ex??genas no seu resultado.

Made available in DSpace on 2015-12-03T18:35:19Z (GMT). No. of bitstreams: 1 Paulo_Ricardo_Tardoque.pdf: 1187577 bytes, checksum: fdded0584294323dfabc733397bea651 (MD5) Previous issue date: 2011-12-14 / This paper studied the disclosure of administrative acts in the Brazilian public administration, which is the object of this research. The administrative acts are events not directly linked to heritage itself, but that have the potential to affect it, such as contracts and guarantees. The Brazilian Government Accounting provides the record of this type of information in the memorandum accounts, which are among the groups balance sheet account, and during the process of NBCASP creating, a process that aims at the convergence of Brazilian standards with international standards, among many other matters, was treated in the manner of disclosure of administrative acts, and records kept in memorandum accounts and these remained within the Balance Sheet of the Brazilian public administration, even at odds with the provisions of IPSAS. It was found that so far there is no consensus as to how disclosure of such information, so the paper started with the assumption that there is opportunity for improvement. The objective of this research was to provide a proposal for the disclosure of the administrative acts, which more adequately disclose this type of information. To do this proposed demonstrative, was investigated the perception of TCU's user and the quality of information. The research methodology was through a qualitative approach, and data collection relied on literature and documentary, and finally the data were analyzed by using content analysis. Compared with the literature presented, the analysis revealed that information from the administrative acts of the Brazilian public administration is relevant to the TCU's user, however the form of disclosure needs to be modernized. The goal was achieved, therefore the demonstrative proposal will help to improve the disclosure of administrative acts. Because there is also demand for this type of control in private entities, for-profit or nonprofit, it is suggested that the demonstrative proposed to be applied in this study also for private companies. / O presente trabalho estudou a divulga????o dos atos de gest??o na administra????o p??blica brasileira, sendo este o objeto da pesquisa. Os atos de gest??o s??o eventos n??o ligados diretamente ao patrim??nio, mas que t??m potencial de afet??-lo, como por exemplo, contratos e garantias. A Contabilidade governamental brasileira prev?? o registro deste tipo de informa????es nas contas de compensa????o, que est??o entre os grupos de contas do Balan??o Patrimonial, e durante processo de cria????o das NBCASP, processo este que objetivou a converg??ncia das normas brasileiras ??s normas internacionais, entre tantos outros assuntos, foi tratado da forma de divulga????o dos atos de gest??o, e manteve-se os registros nas contas de compensa????o e estas permaneceram dentro do Balan??o Patrimonial da administra????o p??blica brasileira, mesmo em diverg??ncia ao disposto nas IPSAS. Constatou-se que at?? o momento n??o h?? consenso quanto ?? forma de divulga????o deste tipo de informa????o, e por isso partiu-se do pressuposto que h?? oportunidade de melhorias. O objetivo da pesquisa foi oferecer uma proposta de evidencia????o dos atos de gest??o, que divulgue de forma mais adequada, tais informa????es. Para elaborar a proposta de demonstrativo, buscou-se conhecer a percep????o do usu??rio TCU quanto ?? qualidade da informa????o. A metodologia da pesquisa foi atrav??s de abordagem qualitativa, e para a coleta dos dados valeu-se de pesquisa bibliogr??fica e documental, por fim os dados foram analisados pelo m??todo de an??lise de conte??do. Em confronto com a literatura apresentada, a an??lise revelou que a informa????o dos atos de gest??o da administra????o p??blica brasileira ?? relevante ao usu??rio TCU, todavia a forma de divulga????o necessita ser modernizada. O objetivo foi alcan??ado, haja vista que o demonstrativo proposto auxiliar?? a melhorar a forma de divulga????o dos atos de gest??o. Por haver tamb??m a demanda deste tipo de controle nas entidades privadas, com ou sem fins lucrativos, sugere-se que seja aplicado o demonstrativo proposto na presente pesquisa, tamb??m para as empresas privadas.