Relação entre a reclassificação de outros resultados abrangentes com a distribuição de dividendos de empresas listadas na B3

Abstract

In the Brazilian context, there was a need to require evidence in the presentation of the comprehensive result, driven by the adoption of international standards and the search for a more accurate representation of the companies' financial and equity condition. The purpose of this study was to examine whether the reclassification of other comprehensive income affects the disbursement of dividends by companies in Brazil. Its added value lies in identifying the relationship between these indicators and the financial situation and assets of organizations, as well as their role in evaluating and distributing gains during the period. To achieve this objective, the descriptive and diagnostic data analysis technique was used, so that it was possible to identify that companies that chose to include comprehensive results in the calculation basis of the minimum mandatory dividend provided their shareholders with a greater participation in its 2022 results.