Aplicação da análise fatorial no estudo da classificação dos índices contábeis das Entidades de Previdência Fechada Complementar (EPFC)

Josiel do Nascimento Oliveira; Daniel Rodrigues Cordeiro; Renato Cruz Mendes; Danielle Lisboa da Motta de Almeida; Everlam Elias Montibeler

doi:10.4025/enfoque.v38i2.42678

Application of factorial analysis in the study of classification of accounting indices of complementary closed pension entities (EPFC)

Josiel do Nascimento Oliveira Mestrando em Administração pela Universidade Federal Rural do Rio de Janeiro - UFRRJ. http://orcid.org/0000-0003-3050-2266
Daniel Rodrigues Cordeiro Mestrando em Administração pela Universidade Federal Rural do Rio de Janeiro - UFRRJ. http://orcid.org/0000-0002-3127-7083
Renato Cruz Mendes Mestre em Administração pela Universidade Federal Rural do Rio de Janeiro - UFRRJ. http://orcid.org/0000-0002-4416-4678
Danielle Lisboa da Motta de Almeida Mestrando em Administração pela Universidade Federal Rural do Rio de Janeiro - UFRRJ. http://orcid.org/0000-0001-6324-5134
Everlam Elias Montibeler Doutor em Economia Internacional pela Universidade Complutense de Madrid - UCM Professor do Departamento de Ciências Econômicas da UFRRJ. http://orcid.org/0000-0001-8899-8669

DOI: https://doi.org/10.4025/enfoque.v38i2.42678

Abstract

The Closed Entities of Complementary Pension Plans (EPFC) have received great attention from governments and academic studies nowadays. The objective of this study was to test the classification of the groups of accounting indicators described by the National Association of Accountants of Pension Institutions (ANCEP) for Complementary Closed Pension Institutions (ANCEP), using the factorial analysis technique. With the results found in the tests applied by the method, it was possible to conclude that the 54 indicators distributed in the 4 groups proposed by the ANCEP, could be reclassified in 11 indicators and 3 groups, in this way, the groups were formed from the variables that presented the highest degree of correlation between them, and from them, it was possible to gauge the behavior of the accounting information with a smaller number of information and without loss of confidence of the data.

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Published

2019-09-17

How to Cite

do Nascimento Oliveira, J., Rodrigues Cordeiro, D., Cruz Mendes, R., Lisboa da Motta de Almeida, D., & Elias Montibeler, E. (2019). Application of factorial analysis in the study of classification of accounting indices of complementary closed pension entities (EPFC). Enfoque: Reflexão Contábil, 38(2), 87-102. https://doi.org/10.4025/enfoque.v38i2.42678

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Issue

Vol 38 No 2 (2019): Enf.: Ref. Cont.

Section

Original Articles

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