Analysis of provisions and contingent liabilities in companies listed on B3
Purpose: Analyze the level of mandatory and voluntary disclosure of provisions and contingent liabilities in Brazilian publicly traded companies. Methodology: A sample of 406 companies listed on B3 was observed. To analyze the level of mandatory and voluntary disclosure, two checklists were crea...
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Main Authors: | Gabriella Janete Espindula, Maíra Melo de Souza |
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Format: | Article |
Language: | Portuguese |
Published: |
Universidade Federal do Rio Grande do Norte
2025-01-01
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Series: | Revista Ambiente Contábil |
Subjects: | |
Online Access: | https://periodicos.ufrn.br/ambiente/article/view/38663 |
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