Ocpc-07 e legibilidade das demonstrações contábeis de companhias listadas na b3

Abstract

The present thesis addresses the relevance of the readability of explanatory notes in investment decisions, highlighting the need for transparent and understandable communication by companies listed on the Brazilian stock exchange. The research examines the correlation of Technical Pronouncement OCPC 07 in companies awarded with the transparency trophy between 2012 and 2022, using tests such as the Flesch index, Spearman's correlation index, and the Mann-Whitney Mean Differences test. A deeper analysis of the impact of OCPC 07 on companies and the need for adaptation to meet the pronouncement's requirements is recommended. It is also suggested to investigate the level of accounting knowledge necessary to understand financial statements, aiming to make information accessible to a wider audience. The analysis emphasizes the importance of companies evaluating the readability of their communication materials, considering the impact on message comprehension. Adapting communication styles over time can meet constantly evolving expectations, although it is essential to enhance the analysis with specific criteria for evaluating readability.