Análise do grau de legibilidade das notas explicativas de varejistas brasileiras
Arquivos
Data
2023-12-13
Autores
Diasoluka, Estela Maciel da Costa 
Orientadores
Ishikura, Edison Ryu
Tipo
Trabalho de conclusão de curso
Título da Revista
ISSN da Revista
Título de Volume
Resumo
A presente pesquisa analisou a legibilidade das notas explicativas de 15 empresas de capital aberto do setor de alimentos e supermercados, no período de 2018 a 2022. O índice de legibilidade Fog foi utilizado para medir o nível de complexidade sintática das notas e uma análise da regressão múltipla linear de mínimos quadrados ordinários foi utilizada para compreender possíveis relações entre a legibilidade das notas explicativas com outros fatores como rentabilidade da empresa, tempo de negociação de ações na B3 e extensão de paginas das notas explicativas. Os resultados revelaram uma diversidade de complexidades nas notas, com índices variando entre 13,06 e 19,17. Notas com índice de legibilidade abaixo de 12 são consideradas de fácil compreensão, entre 12 e 15 de média complexidade e acima de 15 de alta complexidade. Embora o trabalho tenha investigado relações entre legibilidade das notas explicativas e outros indicadores importantes sobre as empresas, como rentabilidade, tempo de negociação na B3 e extensão de páginas das notas explicativas das empresas da amostra, os resultados não foram conclusivos, pois não foi possível confirmar que as variáveis estão correlacionadas. Contudo, a pesquisa demonstrou que a legibilidade das notas explicativas das empresas pode variar significativamente. A complexidade das notas pode dificultar a compreensão das informações financeiras pelas partes interessadas, como investidores e credores.
This research analyzed the readability of the explanatory notes of 15 publicly traded companies in the food and supermarket sector, from 2018 to 2022. The Fog readability index was used to measure the level of syntactic complexity of the notes and an ordinary least squares linear multiple regression was used to understand possible relationships between the readability of the explanatory notes and other factors such as company profitability, share trading time on B3 and page length of the explanatory notes. The results revealed a variety of complexities in the scores, with indices varying between 13.06 and 19.17. Notes with a readability index below 12 are considered easy to understand, between 12 and 15 as medium complexity and above 15 as high complexity. Although the work investigated relationships between the readability of explanatory notes and other important indicators about companies, such as profitability, trading time on B3 and page length of the explanatory notes of the companies in the sample, the results were not conclusive, as it was not possible to confirm that the variables are correlated. However, research has shown that the readability of companies' explanatory notes can vary significantly. The complexity of notes can make it difficult for interested parties, such as investors and creditors, to understand financial information.
This research analyzed the readability of the explanatory notes of 15 publicly traded companies in the food and supermarket sector, from 2018 to 2022. The Fog readability index was used to measure the level of syntactic complexity of the notes and an ordinary least squares linear multiple regression was used to understand possible relationships between the readability of the explanatory notes and other factors such as company profitability, share trading time on B3 and page length of the explanatory notes. The results revealed a variety of complexities in the scores, with indices varying between 13.06 and 19.17. Notes with a readability index below 12 are considered easy to understand, between 12 and 15 as medium complexity and above 15 as high complexity. Although the work investigated relationships between the readability of explanatory notes and other important indicators about companies, such as profitability, trading time on B3 and page length of the explanatory notes of the companies in the sample, the results were not conclusive, as it was not possible to confirm that the variables are correlated. However, research has shown that the readability of companies' explanatory notes can vary significantly. The complexity of notes can make it difficult for interested parties, such as investors and creditors, to understand financial information.
Descrição
Citação
Diasoluka, Estela Maciel da Costa. Análise do grau de legibilidade das notas explicativas de varejistas brasileiras. 2023. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Universidade Federal de São Paulo, Escola Paulista de Política, Economia e Negócios, Osasco, 2023.