Análise das práticas de Disclosure voluntário nas demonstrações contábeis das empresas brasileiras do setor imobiliário.

Abstract

The analysis of the evidenciação of economical-financial information and the attendance of his/her evolution are more and more presents in the discussions on the national real estate market, that it lives a phase of larger professionalization and competitiveness after the opening of capital of the main incorporadoras of the branch. In this scenery, the users started to request of the organizations additional accounting information, that they could supply their Real needs, in way to aid them in the process of the socket of decision. In that context, this study had as objective describes which nature information no obligatory they were evidenced by the Brazilian companies of the real estate section listed in CVM. To reach the specific objectives a collection of data it was accomplished in the reports of the administration in the period from 2010 to 2012, in 2 companies of this section, in order to identify the evidenciações and the evolution of the information recommended by the Opinion of Orientation n° 15/87, as well as to compare them with companies of the same segment. The research is classified as bibliographical, documental, descriptive and qualitative. In the analysis of the data it was verified that some items are frequent in the reports of the administration of the referred companies in the three years in subject, such as the description of the businesses, products and services, the accomplished investments or to accomplish, investments in having controlled and associated and the perspectives and plans for future exercises, however regarding the other items it is observed little and/or any approach of the subject. Therefore, the study verified that in spite of the organizations be aware of the importance in presenting information no demanded by the legislation, as form of impelling their businesses, there is still a great resistance in evidencing such information, leaving to want for the users that desire for complete and enough information for his/her socket of decision.