Tamanho |
Ativo total (TA), faturamento líquido (NT), ou capitalização de mercado (INDEX) |
Ali et al. (2004Ali, M. J., Ahmed, K., & Henry, D. (2004). Disclosure compliance with national accounting. Accounting and Business Research, 34(3), 183-199. https://doi.org/10.1080/00014788.2004.9729963 https://doi.org/10.1080/00014788.2004.97...
), Alkababji (2016Alkababji, M. (2016). The extent of compliance with disclosure requirements for fair value measurements (IFRS-13): A study on the annual reports of Palestinian corporations. European Journal of Accounting, Auditing and Finance Research, 4(4), 65-88. https://www.eajournals.org/keywords/ifrs-13/ https://www.eajournals.org/keywords/ifrs...
), Demir & Bahadir (2014Demir, V., & Bahadir, F. (2014). An investigation of compliance with International Financial Reporting Standards by listed companies in Turkey. Journal of Information Systems, 13(1), 4-34. http://online-cig.ase.ro/jcig/art/13_1_1.pdf http://online-cig.ase.ro/jcig/art/13_1_1...
), Guerreiro (2006Guerreiro, M. (2006). Impacto da adopção das International Financial Reporting Standards: factores explicativos do nível de informação divulgada pelas empresas portuguesas cotadas. Revista de Contabilidade e Gestão, 3, 7-32. https://www.occ.pt/downloads/files/1180015702_martaalexandraguerra.pdf https://www.occ.pt/downloads/files/11800...
), Lopes & Rodrigues (2007Lopes, P., & Rodrigues, L. (2007). Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. The International Journal of Accounting, 1(42), 25-56. https://doi.org/10.1016/j.intacc.2006.12.002 https://doi.org/10.1016/j.intacc.2006.12...
), Matiş et al. (2013Matiş, D., Damian, M. I., & Bonaci, C. G. (2013). Fair value measurement disclosures: Particularities in the context of listed companies and European funding. Annales Universitatis Apulensis Series Oeconomica, 15(1), 40-53. https://doi.org/10.29302/oeconomica.2013.15.1.3 https://doi.org/10.29302/oeconomica.2013...
), Owusu-Ansah (1998Owusu-Ansah, S. (1998). The impact of corporate attributes on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. The International Journal of Accounting, 33(5), 605-631. https://doi.org/10.1016/S0020-7063(98)90015-2 https://doi.org/10.1016/S0020-7063(98)90...
), Richardson & Welker (2001Richardson, A., & Welker, M. (2001). Social disclosure, financial disclosure and the cost of equity capital. Accounting, Organizations and Society, 26(7-8), 597-616. https://doi.org/10.1016/S0361-3682(01)00025-3 https://doi.org/10.1016/S0361-3682(01)00...
), Santos et al. (2014Santos, E. S., Ponte, V. M., & Mapurunga, P. V. (2014). Adoção obrigatória do IFRS no Brasil (2010): índice de conformidade das empresas com a divulgação requerida e alguns fatores explicativos. Revista Contabilidade & Finanças, 25(65), 161-176. https://doi.org/10.1590/S1519-70772014000200006 https://doi.org/10.1590/S1519-7077201400...
), Singhvi & Desai (1971Singhvi, S. S., & Desai, H. B. (1971). An empirical analysis of the quality of corporate financial disclosure. The Accounting Review, 46(1), 129-138. https://www.jstor.org/stable/243894 https://www.jstor.org/stable/243894...
), Street & Gray (2002Street, D., & Gray, S. (2002). Factors influencing the extent of corporate compliance compliance with International Accounting Standards: Summary of a research monograph. Journal of International Accounting, Auditing and Taxation, 11(1), 51-76. https://doi.org/https://doi.org/10.1016/S1061-9518(02)00054-X https://doi.org/https://doi.org/10.1016/...
), Wallace & Naser (1995Wallace, R. S., & Naser, K. (1995). Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong. Journal of Accounting & Public Policy, 14(4), 311-368. https://doi.org/10.1016/0278-4254(95)00042-9 https://doi.org/10.1016/0278-4254(95)000...
), Zarzeski (1996Zarzeski, M. T. (1996). Spontaneous harmonization effects of culture and market forces on accounting disclosure practices. Accounting Horizons, 10(1), 18-37.), Devalle & Rizzato (2013Devalle, A., & Rizzato, F. (2013). IFRS 3, IAS 36 and disclosure: The determinants of the quality of disclosure. GSTF Journal on Business Review, 2(4), 1-7. https://doi.org/10.5176/2010-4804_2.4.245 https://doi.org/10.5176/2010-4804_2.4.24...
) |
Rentabilidade |
Retorno sobre o patrimônio líquido (ROE), retorno sobre o ativo (ROA) |
Ali et al. (2004Ali, M. J., Ahmed, K., & Henry, D. (2004). Disclosure compliance with national accounting. Accounting and Business Research, 34(3), 183-199. https://doi.org/10.1080/00014788.2004.9729963 https://doi.org/10.1080/00014788.2004.97...
), Demir & Bahadir (2014Demir, V., & Bahadir, F. (2014). An investigation of compliance with International Financial Reporting Standards by listed companies in Turkey. Journal of Information Systems, 13(1), 4-34. http://online-cig.ase.ro/jcig/art/13_1_1.pdf http://online-cig.ase.ro/jcig/art/13_1_1...
), Guerreiro (2006Guerreiro, M. (2006). Impacto da adopção das International Financial Reporting Standards: factores explicativos do nível de informação divulgada pelas empresas portuguesas cotadas. Revista de Contabilidade e Gestão, 3, 7-32. https://www.occ.pt/downloads/files/1180015702_martaalexandraguerra.pdf https://www.occ.pt/downloads/files/11800...
), Santos et al. (2014Santos, E. S., Ponte, V. M., & Mapurunga, P. V. (2014). Adoção obrigatória do IFRS no Brasil (2010): índice de conformidade das empresas com a divulgação requerida e alguns fatores explicativos. Revista Contabilidade & Finanças, 25(65), 161-176. https://doi.org/10.1590/S1519-70772014000200006 https://doi.org/10.1590/S1519-7077201400...
), Wallace & Naser (1995Wallace, R. S., & Naser, K. (1995). Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong. Journal of Accounting & Public Policy, 14(4), 311-368. https://doi.org/10.1016/0278-4254(95)00042-9 https://doi.org/10.1016/0278-4254(95)000...
) |
Alavancagem |
Taxa de endividamento total em relação ao total de ativos (DEBT), taxa de endividamento de longo prazo em relação ao patrimônio líquido ou taxa de alavancagem (LR) |
Demir & Bahadir (2014Demir, V., & Bahadir, F. (2014). An investigation of compliance with International Financial Reporting Standards by listed companies in Turkey. Journal of Information Systems, 13(1), 4-34. http://online-cig.ase.ro/jcig/art/13_1_1.pdf http://online-cig.ase.ro/jcig/art/13_1_1...
), Lopes & Rodrigues (2007Lopes, P., & Rodrigues, L. (2007). Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. The International Journal of Accounting, 1(42), 25-56. https://doi.org/10.1016/j.intacc.2006.12.002 https://doi.org/10.1016/j.intacc.2006.12...
), Santos et al. (2014Santos, E. S., Ponte, V. M., & Mapurunga, P. V. (2014). Adoção obrigatória do IFRS no Brasil (2010): índice de conformidade das empresas com a divulgação requerida e alguns fatores explicativos. Revista Contabilidade & Finanças, 25(65), 161-176. https://doi.org/10.1590/S1519-70772014000200006 https://doi.org/10.1590/S1519-7077201400...
), Tsalavoutas (2011Tsalavoutas, I. (2011). Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal? Advances in Accounting, 27(2), 390-405. https://doi.org/10.1016/j.adiac.2011.08.006 https://doi.org/10.1016/j.adiac.2011.08....
), Wallace & Naser (1995Wallace, R. S., & Naser, K. (1995). Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong. Journal of Accounting & Public Policy, 14(4), 311-368. https://doi.org/10.1016/0278-4254(95)00042-9 https://doi.org/10.1016/0278-4254(95)000...
), Zarzeski (1996Zarzeski, M. T. (1996). Spontaneous harmonization effects of culture and market forces on accounting disclosure practices. Accounting Horizons, 10(1), 18-37.) |
Auditores |
Big Four (AUDIT) |
Ali et al. (2004Ali, M. J., Ahmed, K., & Henry, D. (2004). Disclosure compliance with national accounting. Accounting and Business Research, 34(3), 183-199. https://doi.org/10.1080/00014788.2004.9729963 https://doi.org/10.1080/00014788.2004.97...
), Alkababji (2016Alkababji, M. (2016). The extent of compliance with disclosure requirements for fair value measurements (IFRS-13): A study on the annual reports of Palestinian corporations. European Journal of Accounting, Auditing and Finance Research, 4(4), 65-88. https://www.eajournals.org/keywords/ifrs-13/ https://www.eajournals.org/keywords/ifrs...
), Demir & Bahadir (2014Demir, V., & Bahadir, F. (2014). An investigation of compliance with International Financial Reporting Standards by listed companies in Turkey. Journal of Information Systems, 13(1), 4-34. http://online-cig.ase.ro/jcig/art/13_1_1.pdf http://online-cig.ase.ro/jcig/art/13_1_1...
), Glaum et al. (2013Glaum, M. S., Street, D., & Vogel, S. (2013). Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: Company- and country-level determinants. Accounting and Business Research, 43(3), 163-204. https://doi.org/10.1080/00014788.2012.711131 https://doi.org/10.1080/00014788.2012.71...
), Guerreiro (2006Guerreiro, M. (2006). Impacto da adopção das International Financial Reporting Standards: factores explicativos do nível de informação divulgada pelas empresas portuguesas cotadas. Revista de Contabilidade e Gestão, 3, 7-32. https://www.occ.pt/downloads/files/1180015702_martaalexandraguerra.pdf https://www.occ.pt/downloads/files/11800...
), Lopes & Rodrigues (2007Lopes, P., & Rodrigues, L. (2007). Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. The International Journal of Accounting, 1(42), 25-56. https://doi.org/10.1016/j.intacc.2006.12.002 https://doi.org/10.1016/j.intacc.2006.12...
), Maia et al. (2012Maia, H., Formigoni, H., & Silva, A. (2012). Empresas de auditoria e o compliance com o nível de evidenciação obrigatório durante o processo de convergência às normas internacionais de contabilidade do Brasil. Revista Brasileira de Gestão de Negócios, 14(44), 335-352. https://doi.org/10.7819/rbgn.v14i44.1047 https://doi.org/10.7819/rbgn.v14i44.1047...
), Matiş et al. (2013Matiş, D., Damian, M. I., & Bonaci, C. G. (2013). Fair value measurement disclosures: Particularities in the context of listed companies and European funding. Annales Universitatis Apulensis Series Oeconomica, 15(1), 40-53. https://doi.org/10.29302/oeconomica.2013.15.1.3 https://doi.org/10.29302/oeconomica.2013...
), Owusu-Ansah (1998Owusu-Ansah, S. (1998). The impact of corporate attributes on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. The International Journal of Accounting, 33(5), 605-631. https://doi.org/10.1016/S0020-7063(98)90015-2 https://doi.org/10.1016/S0020-7063(98)90...
), Santos et al. (2014Santos, E. S., Ponte, V. M., & Mapurunga, P. V. (2014). Adoção obrigatória do IFRS no Brasil (2010): índice de conformidade das empresas com a divulgação requerida e alguns fatores explicativos. Revista Contabilidade & Finanças, 25(65), 161-176. https://doi.org/10.1590/S1519-70772014000200006 https://doi.org/10.1590/S1519-7077201400...
), Singhvi & Desai (1971Singhvi, S. S., & Desai, H. B. (1971). An empirical analysis of the quality of corporate financial disclosure. The Accounting Review, 46(1), 129-138. https://www.jstor.org/stable/243894 https://www.jstor.org/stable/243894...
), Street & Gray (2002Street, D., & Gray, S. (2002). Factors influencing the extent of corporate compliance compliance with International Accounting Standards: Summary of a research monograph. Journal of International Accounting, Auditing and Taxation, 11(1), 51-76. https://doi.org/https://doi.org/10.1016/S1061-9518(02)00054-X https://doi.org/https://doi.org/10.1016/...
), Tsalavoutas (2011Tsalavoutas, I. (2011). Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal? Advances in Accounting, 27(2), 390-405. https://doi.org/10.1016/j.adiac.2011.08.006 https://doi.org/10.1016/j.adiac.2011.08....
), Wallace & Naser (1995Wallace, R. S., & Naser, K. (1995). Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong. Journal of Accounting & Public Policy, 14(4), 311-368. https://doi.org/10.1016/0278-4254(95)00042-9 https://doi.org/10.1016/0278-4254(95)000...
) |
Materialidade |
Peso relativo (WEIGHT) |
Cho et al. (2012Cho, C., Freedman, M., & Patten, D. (2012). Corporate disclosure of environmental capital expenditures: A test of alternative theories. Accounting, Auditing & Accountability Journal, 25(3), 486-507. https://doi.org/10.1108/09513571211209617 https://doi.org/10.1108/0951357121120961...
), Domingos et al. (2017Domingos, S., Oliveira, M., Silva, R., & Ponte, V. (2017). Disclosure e materialidade das provisões e passivos ambientais divulgados pelas companhias listadas na BM&FBovespa. Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ, 24(2), 75-89. https://www.e-publicacoes.uerj.br/index.php/rcmccuerj/article/view/51850 https://www.e-publicacoes.uerj.br/index....
), Glaum et al. (2013Glaum, M. S., Street, D., & Vogel, S. (2013). Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: Company- and country-level determinants. Accounting and Business Research, 43(3), 163-204. https://doi.org/10.1080/00014788.2012.711131 https://doi.org/10.1080/00014788.2012.71...
) |
Relevância |
IAS_IFRS |
- |