Índice de conformidade de evidenciação aplicado ao setor petroquímico brasileiro: análise de conteúdo para o ano de 2013

Abstract

In order to obtain the disclosure of conformity index (ICE), this paper selected as the measurement attributes and the mandatory disclosure published in the notes on chemical companies for the year 2013, adhering to forty-five (45) technical pronuncements (CPC), seventeen interpretations (ICPC) and six guidelines (OCPC), issud by the committee of accounting pronouncements (CPC). The research methodology applied is characterized as qualitative and quantitative and documentary character. The research methodology is characterized as qualitative and quantitative and documentary character. Qualitative because it is to examine the financial statements and notes disclosed by companies to comply with the standards, guidelines and interpretations in the category disclosure and measurement. The approach is also characterized as quantitative as calculate the Disclosure Compliance Index (ICE) applied to the Brazilian chemical industry , and its evolution. The result of our analysis, the net disclosure complaince rate was 61% 55% and 63% to the companhy Braskem S.A, Fertilizers Henringer S.A and Elekeiroz S.A, Which had 152, 137 and 157 disclosure of items of a total 248 items requerid for the year 2013. This study hopes to contribute to the disclosure of conformity index (ICE) for the evaluation of companies in Brazil capital market compared with overseas companies that adopted IFRS correlated to CPC adopted in Brazil, if companies with a high disclosure complaince (ICE) have lower risks and if there was a decrease or absence of volunteers items, since it expects an increase of the items requerid on the basis of CPC, ICPC, OCPC