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Divulgation des instruments financiers en 2010

Divulgation des instruments financiers en 2010

Fernanda Kuhn / Rejane Salete Vogt

60,68 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2024
Materia
Banca
ISBN:
9786207688623
60,68 €
IVA incluido
Disponible

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Sobre IBD

L’objectif de cette étude est de vérifier si les états financiers 2010 publiés sur BM&FBOVESPA par les entreprises des secteurs des accessoires, des chaussures, des fils, des tissus et de l’habillement respectent les critères normatifs de divulgation des instruments financiers conformément au Technical Pronouncement CPC 40. La méthodologie adoptée est celle d’une enquête descriptive, utilisant des procédures documentaires et une approche essentiellement quantitative. L’échantillon de l’étude était composé de vingt-cinq entreprises des secteurs des accessoires, des chaussures, des fils, des tissus et de l’habillement, dont les états financiers de 2010 publiés sur BM&FBOVESPA ont été analysés. Les données ont été collectées à l’aide d’une liste de contrôle, puis soumises à une analyse statistique utilisant la technique de l’entropie, qui consiste à vérifier la différence entre le degré d’entropie et la moyenne de la question. Il a été conclu que les entreprises interrogées n’ont pas entièrement publié d’informations sur les instruments financiers dans leurs états financiers en 2010, conformément au CPC 40.

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