{"title":"Instrumentos para determinação do índice de evidenciação de informações contábeis","authors":"I. Beuren, Rodrigo Angonese","doi":"10.19177/REEN.V8E12015120-144","DOIUrl":null,"url":null,"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.","PeriodicalId":41816,"journal":{"name":"Revista Eletronica de Estrategia e Negocios-REEN","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2015-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"9","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Revista Eletronica de Estrategia e Negocios-REEN","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.19177/REEN.V8E12015120-144","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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.