Análise do nível de evidenciação das demonstrações contábeis das empresas de saneamento básico com a interpretação técnica ICPC 17 - Contratos de concessão: evidenciação

Abstract

This study aims to identify the level of disclosure of water and sewage concessionaires with Technical Interpretation ICPC 17 - Concession Contracts: Disclosure and the factors that influence this level, which was calculated based on data obtained from the financial statements and their explanatory notes. The sample was obtained from the National Sanitation Information System (SNIS), made up of 63 companies operating as public limited companies between 2020 and 2022. The data was analyzed using a checklist where scores were given for total, partial or non-compliance with the stipulated requirements. The companies studied had an average disclosure rate of 57.43%. The Generalized Estimating Equation (GEE) regression technique was used to identify the factors that may influence the level of disclosure of the companies, in order to analyse the link between the level of disclosure of the companies studied and the variables CVM, Big Four, Ownership, Reach, ROA and Total Assets. The results indicate that being privately owned, having a regional or micro-regional scope, greater profitability and greater total assets are factors that have a positive relationship with a higher disclosure index.