73600

Miguel Assunção
Fábio Albuquerque

Revista Contabilidade & Finanças

Este artigo visa identificar os fatores explicativos dos níveis de divulgação obrigatória (DO) e de divulgação voluntária (DV) relacionados às taxas de desconto, com base em teorias de divulgação. O tamanho, a alavancagem, a rentabilidade e as empresas de auditoria foram selecionados a partir de diferentes teorias, a saber: teoria da agência, teoria da sinalização, teoria positiva da contabilidade – incluindo a hipótese do custo político, e a teoria do custo do capital. Além disso, a materialidade (peso dos itens) e a relevância (natureza) do tópico também foram consideradas, com base nas evidências já obtidas na literatura. As pesquisas sobre as divulgações relacionadas às taxas de desconto foram avaliadas como um tópico incidental ou a partir de uma análise de escopo limitado, particularmente em respeito às DOs. Este trabalho avalia o tópico mencionado como seu objeto específico de análise tanto para DO como para DV. O uso da taxa de desconto vem assumindo uma importância crescente nos relatórios financeiros. Portanto, esse tópico deve merecer atenção especial por parte dos organismos internacionais de normalização. O entendimento do conjunto adequado de itens a serem divulgados e a compreensão dos fatores que explicam sua divulgação, alinhados com os esforços para assegurar seu cumprimento pelas autoridades legais, podem contribuir para reduzir assimetrias e aumentar a transparência nos relatórios financeiros das entidades. Este estudo utiliza o método de pesquisa de arquivo e análise de conteúdo de relatórios e contas consolidadas para o ano de 2020 das entidades listadas na Euronext Lisboa. Foram utilizados modelos de regressão, tendo índices de divulgação relacionados às taxas de desconto como variáveis dependentes. Foi encontrada associação positiva entre as divulgações relacionadas às taxas de desconto e o tamanho da entidade, assim como a materialidade e a relevância, avaliada pelo peso dos itens e a natureza do tópico em avaliação, respectivamente. Este trabalho acrescenta novos fatores explicativos sobre as DVs e DOs relacionados às taxas de desconto em uma perspectiva de análise mais extensa.

ASSUNÇÃO, M.; ALBUQUERQUE, F. Os fatores explicativos das divulgações relacionadas às taxas de desconto por entidades listadas em Portugal. Revista Contabilidade & Finanças, v. 34, n. 91, p. 0-0, 2023.

Assunção, M., & Albuquerque, F. (2023). Os fatores explicativos das divulgações relacionadas às taxas de desconto por entidades listadas em Portugal. Revista Contabilidade & Finanças, 34(91), 0-0.

10.1590/1808-057x20221578.en

https://www.spell.org.br/documentos/ver/73600/os-fatores-explicativos-das-divulgacoes-relacionadas-as-taxas-de-desconto-por-entidades-listadas-em-portugal/i/en

Artigo

Português

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