Ciências Contábeis

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Navegando Ciências Contábeis por Autor "Alves, Vinicius Henrique Sales"

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    Responsabilidade social corporativa e a comparabilidade dos relatórios financeiros no brasil: evidências empíricas
    (Universidade Federal do Espírito Santo, 2023-10-03) Alves, Vinicius Henrique Sales; Reina, Diane Rossi Maximiano; https://orcid.org/0000000196839991; http://lattes.cnpq.br/5906583738243906; http://lattes.cnpq.br/3120208175045626; Maria Júnior, Elizeu; http://lattes.cnpq.br/7515117984616885; Lemes, Sirlei
    This study investigated the relationship between corporate social responsibility (CSR) and the comparability of financial reports of Brazilian companies listed on the B3 from 2014 to 2021. The study was conducted using a quantitative approach, with descriptive statistics and panel data analysis techniques to evaluate the proposed relationship. One of the main findings indicated that, despite some variables, such as leverage (ALAV), return on equity (ROE), market value over book value (MTB), and operating cash flow (CFO), having shown influence on the comparability of the reports, the overall performance in CSR, whether positive or adverse, did not show a direct and significant relationship with the comparability of financial reports. When detailing the dimensions of CSR, such as the social, environmental, and governance areas, it was observed that only the "governance" dimension showed a marginal association with comparability. However, this relationship did not hold after specific statistical corrections, such as for heteroscedasticity. The results of this research were important for academic and practical literature, offering perspectives on the complex relationship between CSR and comparability of financial reports in the Brazilian context. The findings highlighted the need for further studies to better understand the nuances of this relationship, as well as providing valuable information for managers, auditors, investors, and other stakeholders.