Analysis of information that compound the administration Reports according to cvm orientation opinion view - doi: 10.4025/enfoque.v28i3.8333

Authors

  • Deisy Cristina Corrêa Igarashi Universidade Federal de Santa Catarina Author
  • Reginaldo Adriano Da Silva UNIOESTE Author
  • Cristiane Ribeiro De Oliveira UNIOESTE Author

DOI:

https://doi.org/10.4025/enfoque.v28i3.8333

Keywords:

, Administration Report, Qualitative Information, Evidence

Abstract

The law, that regulates Administration Report elaboration, doesn't define a pattern, such fact allow flexibilityto produce report, so that Company actions are exposed in narrative form. Starting from exposed, this studyhas as objective to identify and analyze Administration Reports of aliments segment, available in Bolsa deValores de São Paulo (BOVESPA) site, in order to observe if these reports accomplish to requirementsproposed by the Orientation Opinion of Comisão de Valores Mobiliários (CVM) nº 15, December, 1987. Thisstudy presents a qualitative approach, in which are analyzed Administration Reports data of 10 (ten)companies with bigger social capital, in food segment, classified according with São Paulo value investing.When are analyzing Administration Reports came to conclusion that these accomplish partially theOrientation Opinion nº 15/1987, of CVM, once analyzed reports showed incomplete and imprecise due toinformation lack. In some cases an inappropriate use of administration report, because it was used asmarketing instrument for the Company.

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Author Biographies

  • Deisy Cristina Corrêa Igarashi, Universidade Federal de Santa Catarina
    possui graduação em Bacharel em Ciências Contábeis pela Universidade Estadual de Maringá (2001), mestrado em Contabilidade (2007) e em Engenharia de Produção (2003) pela Universidade Federal de Santa Catarina. Doutorado em Engenharia de Produção pela Universidade Federal de Santa Catarina (2009). Atua como docente na Universidade Estadual do Oeste do Paraná (2007). Tem experiência na área de Contabilidade, com ênfase em Contabilidade Gerencial, atuando principalmente nos seguintes temas: capital intelectual, gerenciamento, goodwill e avaliação de desempenho.
  • Reginaldo Adriano Da Silva, UNIOESTE
    possui graduação em Bacharel em Ciências Contábeis pela Universidade Estadual do Oeste do Paraná
  • Cristiane Ribeiro De Oliveira, UNIOESTE
    cursa graduação em Bacharel em Ciências Contábeis pela Universidade Estadual do Oeste do Paraná

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Published

2010-04-04

Issue

Vol. 28 No. 3 (2009)

Section

Original Articles

License

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How to Cite

Igarashi, D. C. C., Silva, R. A. D., & Oliveira, C. R. D. (2010). Analysis of information that compound the administration Reports according to cvm orientation opinion view - doi: 10.4025/enfoque.v28i3.8333. Enfoque: Reflexão Contábil, 28(3), 24-35. https://doi.org/10.4025/enfoque.v28i3.8333