In partial fulfilment of the requirements for the degree of Master of Commerce University of the Witwatersrand, October 2017 / Biodiversity is a serious concern for companies using natural resources in their operations and should be examined closely in order to assess how these companies are reporting their biodiversity related impacts. This thesis evaluates the biodiversity disclosures reported by companies in the South African fishing industry. The integrated and sustainability reports of these companies were examined over a three year period for the quantity and quality of their biodiversity related disclosures. This involved the examination of the extent, location, and quality of such disclosures by South African fishing companies. The thesis finds that there is a distinct lack of biodiversity-related disclosures in the South African fishing industry. This thesis highlights the operation of organised hypocrisy in an industry which relies on the availability of natural resources and the state of biodiversity in order to continue its operations. It was found that a possible reason for limited biodiversity disclosures by South African fishing companies was to avoid public scrutiny of their biodiversity impact. The thesis contributes to the evaluation of a country, and more specifically an industry, that is heavily reliant on the state of biodiversity. / GR2018

The Big 4 global networks (Deloitte, Ernst & Young [E&Y], KPMG, and PricewaterhouseCoopers [PwC]) market themselves as providers of worldwide seamless services and consistent audit quality through their members. Under the current environment in which these auditors operate, there are three types of global network members: inspected non-U.S. affiliates (inspected affiliates, hereafter), non-inspected non-U.S. affiliates (non-inspected affiliates, hereafter), and inspected U.S. offices (U.S. offices, hereafter). The recent suspension of the China-based Big 4 affiliates from auditing U.S.-listed companies calls into question whether these global networks can deliver the same level of audit quality across all their members and whether those located in jurisdictions denying access to the Public Company Accounting Oversight Board (PCAOB or Board, hereafter) to conduct inspections may benefit from such inspections. This study examines the effect of being an affiliate and the effect of PCAOB inspections on perceived audit quality. I use earnings response coefficients (ERCs) as a proxy for perceived audit quality. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2015. / FAU Electronic Theses and Dissertations Collection

Made available in DSpace on 2015-12-03T18:35:13Z (GMT). No. of bitstreams: 1 Igor_Gabriel_Lima.pdf: 717019 bytes, checksum: 5662244b600e793af4d59d707996612b (MD5) Previous issue date: 2010-05-27 / The accounting has as one of its main functions the communication of facts occurring in a given period for your users. For this function is successful, the Accounting constantly improves its documentary, standardizing reporting mechanisms and find the realities and needs of users with respect to the measurement and disclosure of information relevant to them. This work has the aim of to study regulatory developments of Accounting on the world stage and, consequently, the reflections on disclosure of information's by Brazilian companies. Sought by a qualitative and quantitative study, exploratory and nature documentary, establish the link between the increase in the volume of disclosure in explanatory notes of Brazilian Companies for Air Transport and the compliance of such notes shown in relation to the Brazilian Accounting Legislation. Such compliance was gauged through an indicator, the model proposed by this study was called, Disclosure Compliance Index to the Pronouncements of the CPC (DCI), from the analysis of disclosures. Beyond disclosure compliance, the study found the increase in the level of disclosure by the companies studied in the period after the dissemination of Technical Pronouncements of CPC, proposing, for both a new indicator called Disclosure Evolution Level of Brazilian Companies for Air Transport (DELair). Data analysis and application of indicators proposed by the study gave the conclusion that the patent concern with increased disclosure ledger explanatory notes, since most Technical Pronouncements of CPC brings in its scope the ledger information request additional mandatory or voluntary. In a second time this study showed an increase in the disclosure level by companies' components of census, and finally found the Disclosure Compliance Index being 62,62% and 67,01% adherence to ledger mandatory disclosure by Technical Pronouncements of CPC to the companies TAM and GOL respectively. / A Contabilidade tem como uma de suas principais fun????es a comunica????o dos fatos ocorridos em determinado per??odo aos seus usu??rios. Para que essa fun????o seja realizada com ??xito, a Ci??ncia Cont??bil, constantemente, aprimora seus mecanismos documentais, padronizando relat??rios e adequando-se ??s realidades e necessidades dos usu??rios no que tange ?? mensura????o e divulga????o da informa????o relevante aos mesmos. O presente trabalho tem o intuito de estudar a evolu????o normativa da ci??ncia cont??bil no cen??rio mundial e, conseq??entemente, os reflexos na divulga????o de informa????es cont??beis pelas empresas brasileiras. Buscou-se, atrav??s de um estudo qualitativo e quantitativo, explorat??rio e de car??ter documental, apurar a liga????o entre o aumento do volume de evidencia????o em notas explicativas das empresas brasileiras de Transporte A??reo e a conformidade de tais notas evidenciadas em rela????o ?? Legisla????o Cont??bil Brasileira. Tal conformidade foi aferida atrav??s de um indicador, cujo modelo proposto por este estudo foi denominado, ??ndice de Conformidade de Evidencia????o (ICE), a partir do qual ?? feita a an??lise das evidencia????es cont??beis. Al??m da conformidade de evidencia????o o estudo verificou o aumento do volume de evidencia????o pelas empresas estudadas, no per??odo ap??s a divulga????o dos Pronunciamentos T??cnicos do CPC, propondo, para tanto, um novo indicador chamado de Evolu????o do N??vel de Evidencia????o das Empresas Brasileiras de Transporte A??reo (ENEva??reo). A an??lise dos dados e a aplica????o dos indicadores propostos pelo estudo proporcionaram a conclus??o de que ?? patente a preocupa????o com o aumento da evidencia????o cont??bil em notas explicativas, uma vez que a maioria dos Pronunciamentos T??cnicos do CPC traz em seu escopo a solicita????o de informa????es cont??beis adicionais obrigat??rias ou facultativas. Num segundo momento este estudo comprovou o aumento no n??vel de evidencia????o cont??bil pelas empresas componentes do censo, e, finalmente apurou o ??ndice de Conformidade de Evidencia????o, sendo 62,62% e 67,01% a ader??ncia ?? evidencia????o cont??bil obrigat??ria pelos Pronunciamentos T??cnicos do CPC das empresas TAM e GOL respectivamente.

Made available in DSpace on 2015-12-03T18:35:14Z (GMT). No. of bitstreams: 1 Regis_Cesar_Cunha.pdf: 481756 bytes, checksum: 73c17b435048372f6cb838b14f4296e1 (MD5) Previous issue date: 2010-05-24 / This study has aimed to evaluate the reasons that have lead to the disclosure of information by Brazilian electric power companies. For this purpose, we have used the studies of Verrecchia (2001), Dye (2001), Healy and Papely (2001), and Core (2001) to form the basis of the theoretical framework. Thus, we developed seven hypotheses related to the level of disclosure and business characteristics of such companies and four control variables, as follows: (i) hypotheses: profitability, debt, size, stock control, securities issued, size of the audit company and opportunity growth and (ii) control variables: the identity of the controlling shareholder, corporate governance, ADR, and shares on BOVESPA. This research can be classified as descriptive-explanatory, since it is a description of the evolution of the level of disclosure of companies and seeks to find explanations for the motives of these levels of disclosure. The sample used was 25 publicly traded companies in the electricity sector in the period from 2003 to 2007. Regression was used with panel data for the empirical test. The result was that level of disclosure of companies surveyed suffer little evolution over the years studied in connection with the reasons that explain the level of disclosure, only variables related to size and shares listed on BOVESPA proved positive relationship. / Este trabalho teve como objetivo avaliar os motivos que levam ?? divulga????o de informa????es pelas empresas de energia el??trica brasileiras. Para tal, utilizaram-se os estudos foram utilizados de Verrecchia (2001), Dye (2001), Healy e Papely (2001) e Core (2001) como base do referencial te??rico. Foram elaboradas sete hip??teses relacionadas ao n??vel de disclosure e ??s caracter??sticas das empresas em rela????o ??s seguintes vari??veis: rentabilidade, endividamento, tamanho, controle acion??rio, emiss??o de t??tulos, tamanho da empresa de auditoria e oportunidade de crescimento e mais quatro vari??veis de controle: identidade do acionista controlador, governan??a corporativa, ADR e a????es na BOVESPA. A classifica????o metodol??gica desta pesquisa enquadra-se como descritiva-explicativa, pois faz uma descri????o da evolu????o do n??vel de disclosure das empresas e procura encontrar explica????es para os motivos desses n??veis de divulga????o. A amostra utilizada contemplava 25 empresas de capital aberto do setor de energia el??trica no per??odo de 2003 a 2007. Utilizou-se regress??o com dados em painel para o teste emp??rico. Os resultados obtidos pela estat??stica descritiva demonstram que o ??ndice de disclosure m??dio das empresas pesquisadas se mativeram praticamente inalterados no per??odo desta pesquisa; outro fato foi que nenhuma empresa nos anos pesquisados divulgou informa????es sobre proje????es.Os resultados da an??lise em painel evidenciam que o n??vel de disclosure das empresas pesquisadas sofreu uma pequena evolu????o durante os anos pesquisados. Com refer??ncia aos motivos que explicam o n??vel de disclosure, encontrou-se rela????o positiva com as vari??veis tamanho e a????es listadas na BOVESPA.

Made available in DSpace on 2015-12-03T18:35:18Z (GMT). No. of bitstreams: 1 Marta_Aparecida_Martins_Queiroz.pdf: 1595743 bytes, checksum: c9d541845000560043aa888a4f5a31fc (MD5) Previous issue date: 2011-02-25 / The current global scenario whose foundations are based on the economic globalization process has resulted in the need for companies to prepare their financial statements based on uniform standards to enable standardized accounting reports with the necessary homogeneity, thus providing the most efficient way the users needs for accounting information who have been facing several difficulties during the analysis of these reports, due to the diversity of models and information submitted. This situation got worse because of the increase of importance the accounting information has taken nowadays, as it has became a key source for decision taking in regard to the economic performance of companies. In this context, it was introduced in Brazil the process of convergence to international standards of accounting which has helped to end the asymmetry of accounting information. With Brazil's adherence to the convergence to these standards, one of the procedures is the realization of the impairment test, by means of CPC-01, issued by the Accounting Pronouncements Committee and approved by the Securities Commission with Resolution No. 527, which deals with the loss of the recoverability of assets. This rule provides that when an asset or group of assets is recorded by a value greater than the benefits it can provide, it should be recognized a value of loss in the income, denominating assets impairment loss. In this context the aim of this research is to analyze the compliance of impairment required by the CPC-01 and the position of the independent auditors in their assessments, in the absence of all or part of these requirements regarding the disclosure of the impairment loss on assets. From this on we build up the methodological procedures. First, we defined what are the requirements of the rule, founded upon the theoretical constructs of the research. We adopted a qualitative research. On that basis, we analyzed a sample composed of fifty-five companies which were listed in the IBOVESPA index over in the first quarter of 2010. Of these twelve showed impairment and measured. The Data collection took place by means of obtaining the financial statements of the years 2008 and 2009 published on websites of CVM, BOVESPA and also sites of the twelve companies which made the disclosure. The results show that six companies failed to comply with the requirements of disclosure asked by the CPC-01. In the reports of the independent auditors there are not reservations about this, because the auditors only point a Financial Statement if the omission is relevant to these criteria and varies according to the volume of a company's operations, concluding that there is still asymmetry in the accounting information despite efforts to standardize accounting. The results indicate that the compliance with the requirements for disclosure for the impairment loss laid in the CPC-01 occurred in a partial way in the majority of the companies surveyed. / O atual cen??rio mundial cujas bases se assentam no processo de globaliza????o econ??mica, resultou na necessidade de que as empresas elaborem suas Demonstra????es Cont??beis com base em normas uniformes, de modo a permitir relat??rios cont??beis padronizados e com a necess??ria homogeneidade, suprindo de forma mais eficiente ??s necessidades dos usu??rios da informa????o cont??bil, os quais t??m enfrentado diversas dificuldades durante a an??lise dos referidos relat??rios, em virtude da diversidade de modelos e informa????es apresentadas pelos mesmos. Tal situa????o agravou-se diante da import??ncia que a informa????o cont??bil passou a ter na atualidade, quando se tornou uma fonte fundamental para a tomada das decis??es referentes ao desempenho econ??mico das empresas. Nesse contexto, foi introduzido no Brasil o processo de converg??ncia aos padr??es internacionais de contabilidade, que tem contribu??do para acabar com a assimetria da informa????o cont??bil. Com a ades??o do Brasil ao processo de converg??ncia a estas normas, um dos procedimentos demandados ?? a realiza????o do impairment test, por meio do pronunciamento t??cnico CPC-01, emitido pelo Comit?? de Pronunciamentos Cont??beis e aprovado pela Comiss??o de Valores Mobili??rios com a Delibera????o n?? 527, que trata da perda de recuperabilidade dos ativos. Esta norma determina que quando um ativo, ou grupo de ativos est?? registrado por um valor maior que os benef??cios que ele pode proporcionar, devem-se reconhecer um valor de perda no resultado do exerc??cio, denominado perda por recuperabilidade dos ativos. Nesse contexto, o objetivo dessa pesquisa ?? analisar o cumprimento das normas de impairment exigidas pelo CPC-01 e a posi????o dos auditores independentes em seus pareceres, diante da aus??ncia, parcial ou total, do cumprimento dessas exig??ncias referentes ?? divulga????o da perda por recuperabilidade dos ativos. A partir disso, constru??ram-se os procedimentos metodol??gicos. Primeiramente, definiram-se quais as exig??ncias da norma, alicer??adas nos constructos te??ricos da pesquisa. Adotou-se a pesquisa qualitativa. Com essa base, analisou-se a amostra composta por cinquenta e cinco empresas que estavam listadas no ??ndice IBOVESPA no primeiro quadrimestre de 2010. Dessas, doze evidenciaram e mensuraram impairment. A coleta dos dados deu-se por meio de obten????o das Demonstra????es Cont??beis dos anos de 2008 e 2009 publicadas em sites da CVM, BM&FBOVESPA e tamb??m sites das doze empresas que realizaram a evidencia????o. Os resultados apontam que seis empresas n??o cumpriram com os requisitos de evidencia????o solicitados pelo CPC-01. Nos relat??rios dos auditores independentes n??o se encontram ressalvas sobre este assunto, pois os auditores somente ressalvam uma Demonstra????o Financeira se a omiss??o for relevante e estes crit??rios de relev??ncia variam de acordo com o volume de opera????es de uma empresa, concluindo-se que ainda h?? assimetria da informa????o cont??bil apesar dos esfor??os de padroniza????o cont??bil. Os resultados apontam que o atendimento ??s exig??ncias de divulga????o da perda por impairment dispostas no CPC-01 ocorreu de forma parcial na maioria das empresas pesquisadas.

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.

Made available in DSpace on 2015-12-03T18:35:24Z (GMT). No. of bitstreams: 1 Marcia Aparecida Ferreira Schiavette.pdf: 1378664 bytes, checksum: e8d50c422aa34840a99144fb1eb9484b (MD5) Previous issue date: 2012-11-07 / A good look at the evolution of mankind throughout history reveals a litany of key discoveries in the evolution of mankind. Occupying the top echelon of these discoveries albeit distinctive is mankind s ability to communicate with each other via gestures, mime, and speech. Precisely thus rooted on this historical landmark is the entirety of this work based. In addition communication is the backdrop by which ideas, discoveries and goals are conveyed. Each objective is unique and peculiar, subject to communication evolution as required respectively not dissimilar however from accounting. Just as scientists and researchers identify historical milestones, the field of accounting science also experience and witness evolution by means of communicating facts naturally in terms of binding, relevance and timeliness. Regardless of the classification, the information is useful only if it contains the attributes of importance to be defined by different types of users. With the purpose of obtaining the compliance of disclosure index (ECI), this study chose to attribute measurement and disclosure required in notes issued by companies in the airline industry, for the year 2011, members at forty-one (414) pronouncements technical, fifteen (15) interpretations and two guidelines (02) issued by the Accounting Pronouncements Committee (CPC). The methodology of applied research is characterized as qualitative and quantitative and documentary character. As a result of our analysis, the Disclosure Compliance Index was calculated as 76,98% and 76,59% for the TAM and 74,21% and 76,19% for the GOL company, which had 187 and 194 items and 192 and 193 items of disclosure of a total of 252 items required for the years 2010 and 2011 respectively. This paper hopes to contribute to future studies on the adoption of a new index for evaluation of companies in the capital market in Brazil compared with foreign companies that adopted IFRS related to the CPC's policies adopted in Brazil, where companies with a high rate of compliance the disclosure (ICE) have a lower risk and there was a decrease or absence of items volunteers, as expected the increase of the items required / Quando analisamos a evolu????o do Ser Humano, ao longo de sua hist??ria, podemos elencar muitas descobertas importantes. Dentre as muitas registradas, a mais importante ?? aquela que fez com que os homens pudessem, atrav??s dos gestos, m??micas e da fala se comunicarem uns com os outros. ?? exatamente neste marco hist??rico que este trabalho tem a sua raiz. Atrav??s da comunica????o conseguimos transmitir nossas ideias, nossas descobertas, nossos desejos e objetivos. Para cada objetivo existe uma maneira diferente de se comunicar e esta comunica????o precisa evoluir conforme as necessidades, e n??o seria diferente para a Ci??ncia Cont??bil. Assim como os cientistas e pesquisadores identificam marcos na hist??ria, na ??rea de atua????o das ci??ncias cont??beis tamb??m vivenciamos e presenciamos a evolu????o na forma de comunicar os fatos, classificando-os em obrigat??rios, n??o obrigat??rios, relevantes, n??o relevantes, tempestivos ou n??o tempestivos, ou seja, independente da classifica????o, a informa????o s?? ser?? ??til se ela contiver os atributos de import??ncia a ser definida pelos diferentes tipos de usu??rios. Com o prop??sito de auferir o ??ndice de conformidade de evidencia????o (ICE), este trabalho escolheu como atributos a mensura????o e a evidencia????o obrigat??rias publicadas nas notas explicativas das empresas do setor a??reo, referentes aos anos de 2010 e 2011, aderentes aos quarenta e um (41) pronunciamentos t??cnicos (CPC), quinze (15) interpreta????es (ICPC) e duas (02) orienta????es (OCPC), emitidos pelo Comit?? de Pronunciamentos Cont??beis (CPC). A Metodologia da pesquisa aplicada caracteriza-se como quali-quantitativa e de car??ter documental. Como resultado da nossa an??lise, o ??ndice de Conformidade de Evidencia????o apurado foi de 76,98% e 76,59% para a empresa TAM e 74,21% e 76,19% para a empresa GOL, que apresentaram 187 e 194 itens e 192 e 193 itens de evidencia????o de um total de 252 itens obrigat??rios para o ano de 2010 e 2011 respectivamente. Este trabalho espera contribuir para futuros estudos sobre a ado????o de um novo ??ndice para avalia????o das empresas no mercado de capitais no Brasil em compara????o com empresas no exterior que adotaram as IFRS s correlacionadas aos CPC s adotados no Brasil, se as empresas com um alto ??ndice de conformidade de evidencia????o (ICE) possuem riscos menores e se houve uma diminui????o ou n??o dos itens volunt??rios, uma vez que se espera o aumento dos itens obrigat??rios

Made available in DSpace on 2015-12-03T18:35:25Z (GMT). No. of bitstreams: 1 Claudineia_Boaventura_de_Sousa.pdf: 1035768 bytes, checksum: 8a5ab56ab58fb67088df2de635ac7c91 (MD5) Previous issue date: 2013-06-17 / This study examined the relationship between the market value (measured by Tobin's Q) and voluntary disclosure economic, social and environmental sustainability reports of companies listed on the BM&FBovespa. We analyzed the Standardized Financial Statements (SFS), Annual Reports (AR) and Sustainability Reports (SR) in the period from 2007 to 2011. The results indicate the existence of significant and positive relationship between voluntary disclosure economic and market value of companies, the same is not true with regard to voluntary disclosure environment that has a significant relationship, but negative in relation to Tobin's Q, demonstrating a trade vision-off between the investor and the manager, as such disclosure is strategically important from the viewpoint of business management. No evidence of a significant relationship between social voluntary disclosure and market value of companies. The study could help to encourage companies to voluntarily disclose information of an economic, social and environmental both quantitative and qualitative, as a strategic, yet aligned their mission and values as a way to communicate with their stakeholders and through that channel as to obtain benefits efficiency in management and business continuity expectations, given the enforcement of regulatory bodies, society and other agents that interfere in business and have direct legitimate. This incentive represents compensatory and contingency measures can reduce risks and transmit corporate responsibility and follow a global trend, which considers factors involving actions of a social and environmental function as extensions of social enterprises / Este estudo analisou a rela????o existente entre o valor de mercado (mensurado pelo Q de Tobin) e a divulga????o volunt??ria de informa????es econ??micas, sociais e ambientais, em relat??rios de sustentabilidade das companhias listadas na BM&FBovespa. Foram analisados, as Demonstra????es Financeiras Padronizadas (DFPs), os Relat??rios Anuais (RA) e os Relat??rios de Sustentabilidade Empresarial (RSE), no per??odo de 2007 a 2011. Os resultados apontam a exist??ncia de rela????o significante e positiva entre a divulga????o volunt??ria econ??mica e o valor de mercado das empresas; o mesmo n??o se d?? em rela????o ?? divulga????o volunt??ria ambiental que possui rela????o significante, por??m negativa em rela????o ao Q de Tobin, demonstrando um trade-off entre a vis??o do investidor e do gestor, pois tal divulga????o ?? estrategicamente relevante do ponto de vista da gest??o dos neg??cios. N??o h?? evid??ncia de rela????o significante entre a divulga????o social volunt??ria e valor de mercado das companhias. O estudo poder?? contribuir para incentivar as companhias a divulgar informa????o volunt??ria de natureza econ??mica, social e ambiental tanto quantitativa como qualitativa, como medida estrat??gica, por??m alinhada ?? sua miss??o e valores como forma de se comunicar com seus stakeholders e atrav??s desse canal obter vantagens quanto ?? efici??ncia na gest??o e nas expectativas de continuidade dos neg??cios, atendendo ao enforcement de ??rg??os reguladores, da sociedade e de demais agentes que interferem nos neg??cios e possuem direitos leg??timos. Tal incentivo representa medidas contingenciais e compensat??rias capazes de reduzir riscos e transmitir responsabilidade corporativa e acompanham uma tend??ncia global, a qual entende os fatores que envolvem a????es de car??ter ambiental e social como extens??es da fun????o social das empresas

Made available in DSpace on 2015-12-03T18:35:34Z (GMT). No. of bitstreams: 1 Jefferson_Giacomace_de_Sousa_Freitas.pdf: 574504 bytes, checksum: 71a29ad45c1f1aa5e4a05e89199a3509 (MD5) Previous issue date: 2015-08-06 / In order to obtain the disclosure of conformity index (ICE), this paper selected as the measurement attributes and the mandatory disclosure published in the notes on chemical companies for the year 2013, adhering to forty-five (45) technical pronuncements (CPC), seventeen interpretations (ICPC) and six guidelines (OCPC), issud by the committee of accounting pronouncements (CPC). The research methodology applied is characterized as qualitative and quantitative and documentary character. The research methodology is characterized as qualitative and quantitative and documentary character. Qualitative because it is to examine the financial statements and notes disclosed by companies to comply with the standards, guidelines and interpretations in the category disclosure and measurement. The approach is also characterized as quantitative as calculate the Disclosure Compliance Index (ICE) applied to the Brazilian chemical industry , and its evolution. The result of our analysis, the net disclosure complaince rate was 61% 55% and 63% to the companhy Braskem S.A, Fertilizers Henringer S.A and Elekeiroz S.A, Which had 152, 137 and 157 disclosure of items of a total 248 items requerid for the year 2013. This study hopes to contribute to the disclosure of conformity index (ICE) for the evaluation of companies in Brazil capital market compared with overseas companies that adopted IFRS correlated to CPC adopted in Brazil, if companies with a high disclosure complaince (ICE) have lower risks and if there was a decrease or absence of volunteers items, since it expects an increase of the items requerid on the basis of CPC, ICPC, OCPC / Com o prop??sito de auferir o ??ndice de conformidade de evidencia????o (ICE), este trabalho selecionou como atributos a mensura????o e a evidencia????o obrigat??rias publicadas nas notas explicativas nas empresas do setor qu??mico, referente ao ano de 2013, aderentes aos quarenta e cinco (45) pronunciamentos t??cnicos (CPC), dezessete interpreta????es (ICPC) e seis orienta????es (OCPC), emitidos pelo comit?? de pronunciamentos cont??beis (CPC). A metodologia da pesquisa aplicada caracteriza-se como quali-quantitativa e de car??ter documental. Qualitativa por se tratar de examinar as demonstra????es cont??beis e notas explicativas divulgadas pelas empresas se est??o em conformidade com os pronunciamentos, orienta????es e interpreta????es no quesito evidencia????o e mensura????o. A abordagem tamb??m se caracteriza como quantitativa, pois calcular?? o ??ndice de Conformidade de Evidencia????o (ICE) aplicado ao setor qu??mico brasileiro, e sua evolu????o. Como resultado da nossa an??lise, o ??ndice de conformidade de evidencia????o apurado foi de 61%, 55% e 63%, para a empresa Braskem S.A, Fertilizantes Heringer S.A e Elekeiroz S.A, que apresentaram 152, 137 e 157 itens de evidencia????o de um total de 248 itens obrigat??rios para o ano de 2013. Este trabalho espera contribuir para o ??ndice de conformidade de evidencia????o (ICE) para avalia????o das empresas no mercado de capitais do Brasil em compara????o com as empresas no exterior que adotaram as IFRS s correlacionadas aos CPC s adotados no Brasil, se as empresas com um alto ??ndice de conformidade de evidencia????o (ICE) possuem riscos menores e se houve uma diminui????o ou n??o dos itens volunt??rios, uma vez que se espera um aumento dos itens obrigat??rios com base nos CPC, ICPC, OCPC

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-09-03T12:58:55Z No. of bitstreams: 1 Daniel Tonsic de Araujo.pdf: 2556434 bytes, checksum: 2dcf9410376ab9d2a36e38c4da487841 (MD5) / Made available in DSpace on 2018-09-03T12:58:55Z (GMT). No. of bitstreams: 1 Daniel Tonsic de Araujo.pdf: 2556434 bytes, checksum: 2dcf9410376ab9d2a36e38c4da487841 (MD5) Previous issue date: 2018-08-16 / This study has aimed at verify the applicability of accounting information in SME companies of public transportation sector as well attempts to understand the importance given by these companies owner-managers to the accounting statements. This qualitative research has applied semi structured interviews method. Even if there are a reasonable number of qualified SMEs firms only three companies volunteered to participate. Based on the results, it was possible to note that ownermanagers recognize the importance of the accounting information on the decision making, with more relevance to the strategic management and tax information. The respondents also pointed out great relevance for the information timeliness and, due to the predominance of outsourced offices, all the respondents claimed for closest contact with the company accountant helping to deal with daily setback related do financial and tax information / O presente trabalho tem o objetivo de verificar a aplicação das informações contábeis em PMEs do setor de transporte urbano de passageiros e compreender a importância que os gestores dessas empresas atribuem a essas informações. Este trabalho, de caráter exploratório e qualitativo, utilizou como metodologia entrevistas semiestruturadas em que os participantes foram três empresas que se enquadram como PME e que possuem, em seu portfólio de serviços, concessão de linhas de transporte público. Com base no estudo, foi possível notar que os empresários atribuem grande importância às informações geradas pelo departamento contábil, principalmente em aspectos relacionados à gestão estratégica e aproveitamento tributário. Ainda foi possível apurar que há grande preocupação dos gestores quanto à tempestividade e relevância da informação. Por ser predominantemente elaborado por escritórios terceirizados, os entrevistados se mostraram insatisfeitos com o distanciamento entre empresa e escritórios na tratativa de problemas cotidianos. Além disso, há grande interesse em informações além da escrituração contábil, como, por exemplo, soluções corporativas e aproveitamento e otimização tributária urbano