Determinantes das provisões nas empresas brasileiras de capital aberto

Abstract

The present study aimed to verify what are the determinants of the recognition of provisions by the companies that made up the IBrX 100 in the years 2010 and 2018 and if there was an increase in the recognized amount of these provisions. It used a sample of 77 companies, open non-financial, classified in B3, as qualified at least 6 quarters in the IBrX 100 between the years 2010 and 2018 and what information for both the year 2010 and 2018, in order to compare these years old. The results showed that there was a greater concentration of provisions of a fiscal nature, followed by 34% of a labor nature and 27% of a civil nature. Later, through the statistical analysis of the data, the findings made it possible to verify that the volume of provisions does not depend on internal, that is, they are not influenced by the level of Corporate Governance and size of the company, nor does it depend on the segment in which the entity operates.