Análise de fatores explicativos da qualidade da informação contábil e fiscal das capitais brasileiras entre 2019 e 2021

Abstract

This study aims to analyze the influence of the economic aspect and fiscal management on the quality of accounting and fiscal information in Brazilian capitals, according to the ranking prepared by the National Treasury Secretariat. To achieve this objective, a survey was carried out regarding the position of the capitals in the ranking, their respective general scores, scores by dimension and classification in the Quality Indicator of Accounting and Fiscal Information in Siconfi (ICF), as well as the collection of data relating to the economic aspect and fiscal management in the form of per capita GDP and Firjan Fiscal Management Index (IFGF), respectively. Thus, an econometric model was developed in order to analyze the effects of explanatory indicators on the quality of information. Thus, in terms of methodology, this research is classified as descriptive, with bibliographic technical procedures and data collection, and quantitative in terms of approach, as it works with statistical data and regression. The sample consisted of 26 Brazilian capitals and the explanatory variables used were GDP per capita and IFGF. The results demonstrate that GDP per capita and the IFGF can influence the quality of accounting and fiscal information in the capitals, impacting their position in the quality ranking, since the coefficient of significance of the variables proved to be relevant and it was observed that the position of the capitals in the ranking varies according to the major or minor explanatory variables, with a positive association between the analyzed variables and the ranking. In addition, it is concluded that the implementation of the information quality ranking contributes positively to the evolution of accounting and fiscal data in Brazilian capitals.