文章基本信息

标题：A COMPARISON OF THE QUALITY OF ACCOUNTING INFORMATION BETWEEN THE MIXED-CAPITAL COMPANIES AND PRIVATE CONTROL IN BRAZIL
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作者：Angelo Antonio Davis Oliveira Nunes e Rodrigues ; Rita de Cássia Lúcia Ferreira ; Taíse Bruna Mantovani 等
期刊名称：Revista de Gestão, Finanças e Contabilidade
印刷版ISSN：2238-5320
出版年度：2016
期号：6893
页码：76-91
语种：
出版社：University of State of Bahia
摘要：This paper aims to compare and analyze the accounting data of Brazilian public mixed capital companies with private capital ones. The methodology consists of the approach from a quantitative research question, and for a descriptive purpose. The documentary analysis is arranged by the method of data attainment by means of an index developed by Gabriel (2011): twelve questions assess the quality of accounting data. The statistical sample has nine public companies and nine private ones. The sampling error is 5%. The descriptive analysis of data presents the statistical nonparametric test by Mann-Whitney. Conclusion: there is no significant difference in the quality of accounting information between the two types of company. The public accounting data quality is lower, because their reports are not clean of audit; besides, their financial statements are not republished, accounting data are done in international standard, publication out of legal time, revaluation of fixed assets and publication of Cash Flow Statement and higher adoption to companies with private control in the disclosure practices of the Statement of Value Added, executive compensation and measure of economic profit.