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Previous issue date: 2005-08-29 / This work aims to analyze the disclosure level of the Financial Statements published by the Communitarian Investment Companies established in S??o Paulo State, using the accounting information necessary to publishing the financial statements required by the CVM - Stock Exchange Brazilian Commission through its Of??cio-Circular n?? 01/2005 as parameter. Therefore, was made empirical and documental research to value the founded financial statements that were published at the DOESP (Official Paper of S??o Paulo Government) on the 2004 fiscal year. The Communitarian Investment Companies are companies non public companies that have interest in others company as their social principal purpose - mainly medium and small enterprises -, in order to enhancing the economical rate of local development. Besides giving capital risk to other enterprises, Communitarian Investment Companies can use human and technical resources among their shareholders. The statements required by CVM were chosen because they have great expression in the accounting ??rea and are according to good practices of corporate governance and are correspondent to provide more usefull information to decision makings by the users of statements. It was creat an own instrument to value the disclosure of the financial statements because there wasn't another instrument to do this. To validate the hypothesis initial described was studied Accounting mains, general aspects over corporate governance and the quality of accounting information and its usefulness for decision making. At the end of research, was possible confirm that Communitarian Investment Companies have a low level of disclosure, because they publish few information required by CVM, but publish only the legal required one. Was still validate that Cash Flow statement and consolidated financial statement was published by none of the Communitarian Investment Companies. / A presente disserta????o tem por objetivo analisar o grau de evidencia????o das demonstra????es financeiras publicadas por Empresas de Participa????o Comunit??ria - EPC's localizadas no Estado de S??o Paulo, utilizando-se como par??metro as recomenda????es para elabora????o e divulga????o de informa????es cont??beis elaborada pela CVM - Comiss??o de Valores Mobili??rios em seu Of??cio-Circular n?? 01/2005. Para tanto, utilizou-se de pesquisa emp??rica e documental para avaliar as Demonstra????es Financeiras levantadas que foram publicadas no Di??rio Oficial do Estado de S??o Paulo - DOESP em 2004. As EPC's s??o sociedades an??nimas de capital fechado que t??m por objetivo principal participar no capital social de outras empresas - notadamente empresas de pequeno e m??dio porte -, visando o desenvolvimento econ??mico na sua regi??o de atua????o. Al??m de fornecer capital de risco para as empresas investidas, as EPC's podem utilizar, ainda, os recursos humanos e t??cnicos de seu quadro de acionistas. As recomenda????es da CVM foram escolhidas para ser utilizadas como par??metro em raz??o da sua express??o no cen??rio cont??bil, por estar condizente com boas pr??ticas de governan??a corporativa, em conson??ncia com padr??es internacionais de contabilidade e por estar mais condizentes com as necessidades dos usu??rios para suas tomadas de decis??es. A falta de um par??metro pr??prio para a an??lise das demonstra????es financeiras das EPC's acabou resultando na constru????o de um instrumento pr??prio, o qual foi utilizado nesta disserta????o. Para a confirma????o da hip??tese formulada, foi apresentado arcabou??o te??rico, no qual foram apresentados os objetivos da Contabilidade, aspectos gerais de governan??a corporativa, usu??rios das demonstra????es financeiras, e a qualidade da informa????o cont??bil e sua utilidade para a tomada de decis??o. Ao final da pesquisa, foi poss??vel confirmar que as demonstra????es financeiras das EPC's apresentam baixo ??ndice de evidencia????o, pois divulgaram poucas das informa????es recomendadas pela CVM, limitando-se, na maioria dos casos, ??s exig??ncias legais. Constatou-se, ainda, que nenhuma das empresas analisadas n??o apresentaram Demonstra????es do Fluxo de Caixa nem elaboraram demonstra????es financeiras consolidadas.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/633 |
| Date | 29 August 2005 |
| Creators | Massarini Junior, Onier |
| Contributors | Weffort, Elionor Farah Jreige, Fernandes, Francisco Carlos, Pereira, Anisio Candido |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Controladoria e Contabilidade Estrat??gica, FECAP, BR, - |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | Portuguese |
| 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 | info:eu-repo/semantics/openAccess |
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