54439

Pablo Zambra
Rodrigo Fernandes Malaquias
Ilirio José Rech
Anísio Candido Pereira

Revista Contabilidade & Finanças

O objetivo principal desta pesquisa consiste em analisar a relação entre características das empresas contratantes e a percepção de complexidade na elaboração/divulgação de análise de sensibilidade e gestão de riscos por parte dos auditores/contadores que prestam serviços a elas. Procuramos analisar se características das fi rmas que têm melhor nível de evidenciação também poderiam estar associadas com a percepção sobre complexidade de informações sobre análise de sensibilidade e gestão de risco por parte dos profi ssionais que prestam serviços a elas. Informações sobre gestão de riscos representam um tema de considerável debate na área de contabilidade e fi nanças, mas sua abordagem, do ponto de vista dos profi ssionais, ainda merece maior atenção. Os resultados do estudo podem motivar o aperfeiçoamento de normas sobre divulgação de análise de sensibilidade e gestão de riscos com instrumentos fi nanceiros. A amostra do estudo foi composta por contadores e auditores que atuam em dois países da América do Sul (Brasil e Chile). A percepção sobre complexidade foi avaliada por meio de um questionário estruturado, aplicado de maneira eletrônica. Quanto às variáveis explicativas, foram consideradas as seguintes características das empresas contratantes: tipo de auditoria; tamanho da empresa; setor; empresa listada; transparência; empresas exportadoras. O principal avanço proporcionado pela pesquisa reside no fato de se evidenciar que as características das empresas normalmente associadas com melhores níveis de evidenciação não necessariamente são refl etidas em menores níveis de percepção de complexidade na elaboração/divulgação de análise de sensibilidade e gestão de riscos por parte dos contadores/auditores.

análise de sensibilidade, gestão de riscos, IFRS, informação contábil, mercados emergentes

ZAMBRA, P.; MALAQUIAS, R. F.; RECH, I. J.; PEREIRA, A. C. Complexidade no 'Disclosure' Financeiro: O Papel das Características das Empresas Contratantes. Revista Contabilidade & Finanças, v. 30, n. 81, p. 0-0, 2019.

Zambra, P., Malaquias, R. F., Rech, I. J., & Pereira, A. C. (2019). Complexidade no 'Disclosure' Financeiro: O Papel das Características das Empresas Contratantes. Revista Contabilidade & Finanças, 30(81), 0-0.

10.1590/1808-057x201807940

https://www.spell.org.br/documentos/ver/54439/complexidade-no--disclosure--financeiro--o-papel-das-caracteristicas-das-empresas-contratantes/i/pt-br

Artigo

Português

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