Fatores determinantes da qualidade da informação contábil das empresas bancárias listadas na Brasil, Bolsa, Balcão - B3.

Abstract

The study aims to analyze the determinants of the quality of accounting information in bank companies listed in B3, for this the quality of accounting information was analyzed using the index of quality of accounting information (IQIC) and the determining factors observed were governance corporate (GC), audit committee (COMAUD), type of audit (TIPOAUD), share concentration (CA), size (TAM), indebtedness (END) and return on equity (ROE). To understand the proposed objective, a descriptive research was carried out, with a quantitative approach using panel data, with data available from 2014 to 2017. The results show that among the investigated variables, four confirmed the theoretical assumption in the investigated sample , verifying that the bank that was audited by the big four, has an audit committee, has a lower debt and a lower return on equity is reflected in better quality of accounting information, with relevance for financial companies and several users of accounting information , such as shareholders, managers and stakeholders. For a sequence of research, it can be verified whether the sector of activity interferes with the results found. Another suggestion is to change the proxy that measures the quality of accounting information.