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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.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:jspui/738 |
| Date | 31 January 2017 |
| Creators | PELEIAS, Fabiola D'Agostini |
| Contributors | Weffort, Elionor Farah Jreige, SALOTTI, Bruno Meirelles, ROCCO JUNIOR, Ary Jos?? |
| Publisher | FECAP, Mestrado em Ci??ncias Cont??beis, FECAP, Brasil, Funda????o Escola de Com??rcio ??lvares Penteado |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | http://creativecommons.org/licenses/by-nc-nd/4.0/, info:eu-repo/semantics/openAccess |
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