Análise sobre a qualidade da informação da pecld nas demonstrações financeiras de empresas do varejo listadas na b3 num cenário de incerteza econômica
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Data
2022-02-11
Autores
Almeida Neto, Antonio Bispo de [UNIFESP]
Orientadores
Cei, Nena Geruza [UNIFESP]
Tipo
Trabalho de conclusão de curso de graduação
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Resumo
Tendo em vista o ambiente de incertezas gerado pela pandemia da Covid-19, a presente pesquisa tem por objetivo avaliar a extensão da relação entre os indicadores de inflação, consumo e desemprego no período pandêmico versus o reconhecimento da PECLD nas Demonstrações Financeiras de empresas brasileiras de varejo listadas na B3 entre os exercícios de 2019 e 2020. Foram utilizadas análises qualitativas e quantitativas que demonstraram que as Companhias neste trabalho não consideraram reavaliar os seus critérios de mensuração da PECLD com base nos indicadores econômicos (inflação, consumo e desemprego). No entanto, notou-se um aumento na proporção dos saldos de PECLD sobre o montante de Contas a Receber. Dessa forma, espera-se que este trabalho contribua para estudos posteriores, em benefício das Demonstrações Financeiras e dos stakeholders.
In view of the uncertain environment generated by the Covid-19 pandemic, this research aims to evaluate the extent of the relationship between inflation, consumption and unemployment indicators in the pandemic period versus the recognition of PECLD in the Financial Statements of Brazilian companies of retail listed on B3 between 2019 and 2020. Qualitative and quantitative analyzes were used that showed that the Companies in this work did not consider reassessing their PECLD measurement criteria based on economic indicators (inflation, consumption and unemployment). However, there was an increase in the proportion of PECLD balances over the amount of Accounts Receivable. Thus, it is expected that this work will contribute to further studies, for the benefit of the Financial Statements and the stakeholders.
In view of the uncertain environment generated by the Covid-19 pandemic, this research aims to evaluate the extent of the relationship between inflation, consumption and unemployment indicators in the pandemic period versus the recognition of PECLD in the Financial Statements of Brazilian companies of retail listed on B3 between 2019 and 2020. Qualitative and quantitative analyzes were used that showed that the Companies in this work did not consider reassessing their PECLD measurement criteria based on economic indicators (inflation, consumption and unemployment). However, there was an increase in the proportion of PECLD balances over the amount of Accounts Receivable. Thus, it is expected that this work will contribute to further studies, for the benefit of the Financial Statements and the stakeholders.