Um panorama sobre o uso do discurso positivo nos relatórios da administração de empresas brasileiras.

Abstract

Annually, companies have an obligation to disclose financial data officially. Narrative reports are part of this series of documents released by companies at the end of each financial year and aims to broaden the view of the external user, with the purpose of giving him more security to invest in the company. This article aims to bring to the discussion the positive tone adopted by Brazilian companies in the preparation of the annual report narrative, and to outline an overview of organizations that use more terms considered positive. Moreover, aims to contribute by alerting society, regulatory institutions and companies to the excess of positivism used in the construction of the narrative report. As a result, the companies with the highest reports, with higher profitability, with higher indebtedness and with greater cash flow from operating activities use significantly more positive expressions.