Voluntary disclosure and quality of accounting information: Study with segment companies BOVESPA More

Abstract

The aim of this study was to determine whether there is a relationship between the quality of accounting information and the voluntary disclosure level of the companies listed in the Bovespa segment More. For this we used the content analysis technique, in which data collection was through information and financial statements available on the BM & FBOVESPA and site of each company's website. Data analysis was performed using descriptive statistics, with the SPSS 20.0 also used up the Euclidean Distance Metric test and non-parametric Kendall's correlation coefficient. The findings of the study demonstrate that no company has met completely the items to the voluntary disclosure metrics (MDV) and quality of accounting information (MQIC). That is, no company reached the ideal setting position. In addition, the results suggest that there may be a low positive and significant relationship between the quality of accounting information and voluntary disclosure.