A percepção dos investidores sobre a utilização de informações contábeis no processo de tomada de decisão no mercado de capitais: uma aplicação prática no estado da Paraíba.

Abstract

The present work has as its primary focus, the analysis of investor perception about the use of accounting information in decision-making process in capital markets. Having as an objective, describes the profile of the individual investor in the municipalities of Sousa and Joao person, as well as make some concepts and features related to accounting information and capital markets. As the methodological procedures, the study in question, typifies as exploratory, and descriptive literature, with the data collection instrument, a questionnaire, aimed at individual investors and the group of investors registered in the database of the brokerage's securities capital - Joao Pessoa-SIR INVESTMENTS, where they have been analyzed based on the characterization and systematization of the data, using the methods of the Likert scale, through which one can observe that, the individual investor active in capital markets, listed the broker-SIR INVESTMENTS, finds it useful to use accounting information in decision-making process in capital markets. Based on these results, 64.70% of investors say that the accounting reports to assess the equity, economic and financial interests of his company's investment and make inferences about future outcomes, and 76.46% of investors confirm that accounting information, provide excellent technical support for capital market investors, thus highlighting one of the advantages of using accounting information in decision-making process in capital markets.