A relevância das notas explicativas em tempos de crise

Abstract

This dissertation was carried out in two stages, the first is a systematic review following the PRISM method, which aimed to analyze studies on the level of disclosure in explanatory notes. The identified measurement methods were related to the qualitative characteristics of the accounting information. It was noted that the main weaknesses of the explanatory notes cited by the primary studies of the systematic review were: excessive information; the absence of relevant information, the difficulty of reading and information copied from the standard, which are mainly related to the fundamental qualitative characteristics of relevance and faithful representation. In the second stage, the level of disclosure of the explanatory notes released in the period of crisis generated by COVID-19 by the sectors of Fabrics and accessories sectors; Agriculture, farming and mining and Electricity were analyzed. The following were measured: size (volume of words), readability (Flesch index) and conformity (content analysis) in light of the Theory of Disclosure. It was found that the sectors that experienced difficulty due to COVID-19 disclosed a greater volume of information, more in line with the CVM letter of 02/20 and with a better level of readability.