Rentabilidad y divulgación voluntaria de las empresas de capital brasileño

Autores/as

DOI:

https://doi.org/10.19094/contextus.2020.44593

Palabras clave:

rentabilidad, divulgación voluntaria, endeudamiento, tamaño de las empresas, liquidez de capital

Resumen

Este artículo verificó si la rentabilidad influye positivamente en el nivel de divulgación voluntaria de las empresas. Para lograr el objetivo de este artículo, se utilizó la técnica de Análisis de regresión lineal múltiple con datos en un panel de efectos fijos, de todas las compañías no financieras de B3, siendo 527 compañías del período de 2010 a 2018 (nueve años), generando una muestra inicial total de 4.743 observaciones. Con base en los resultados del modelo econométrico, se encontró que cuanto mayor es la rentabilidad, en promedio, menor es el nivel de divulgación voluntaria de las empresas que figuran en B3, evidencia que contradice la hipótesis en la literatura, lo que indica una relación positiva de rentabilidad sobre divulgación voluntaria.

Biografía del autor/a

Paulo Henrique Amaral Rody, UFES

Doutorando em Ciências Contábeis pela Universidade Federal do Espírito Santo (UFES)

Anderson Fioresi Sousa, UFES

Doutorando em Ciências Contábeis pela Universidade Federal do Espírito Santo (UFES)

 

Thiago Roozevelt Souza , UFES

Doutorando em Ciências Contábeis pela Universidade Federal do Espírito Santo (UFES)

Diane Rossi Maximiano Reina, UFES

Doutorado em Controladoria e Contabilidade pela Universidade de São Paulo (USP)

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Publicado

2020-11-30

Cómo citar

Rody, P. H. A., Sousa, A. F. ., Souza , T. R. ., & Reina, D. R. M. . (2020). Rentabilidad y divulgación voluntaria de las empresas de capital brasileño. Contextus – Revista Contemporánea De Economía Y Gestión, 18, 264–274. https://doi.org/10.19094/contextus.2020.44593

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