Instrumentos para determinação do índice de evidenciação de informações contábeis

I. Beuren, Rodrigo Angonese
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引用次数: 9

Abstract

This study describes the characteristics of instruments mentioned in the literature for calculating the disclosure index of accounting information. Descriptive research was conducted through document analysis with a qualitative approach. The results focus on five themes which express the care needed to develop a metric to measure the accounting information disclosure: target audience and definition of coercive and voluntary information; the choice of the database; extension of the data collection instrument; factors that interfere with the metric; and reliability testing. The study may contribute in identifying metrics for measure the extent of the accounting information disclosure by companies.
确定会计信息披露指数的工具
本研究描述了文献中提及的计算会计信息披露指标的工具的特点。描述性研究通过文献分析和定性方法进行。结果集中在五个主题上,这些主题表达了制定衡量会计信息披露的度量标准所需的关注:目标受众和强制性和自愿性信息的定义;数据库的选择;数据收集工具的扩展;干扰度量的因素;以及可靠性测试。该研究有助于确定衡量公司会计信息披露程度的指标。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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