Andere Kunden interessierten sich auch für
![Divulgation des instruments financiers en 2010]( "Divulgation des instruments financiers en 2010")
Divulgation des instruments financiers en 201032,99 €![Market Discipline, Transparency and Disclosure Requirements in Banking]( "Market Discipline, Transparency and Disclosure Requirements in Banking")
Market Discipline, Transparency and Disclosure Requirements in Banking51,99 €![Measuring the Effectiveness of Continuous Disclosure Policy]( "Measuring the Effectiveness of Continuous Disclosure Policy")
Measuring the Effectiveness of Continuous Disclosure Policy23,99 €![The effect of Disclosure Quality on Income Smoothing & Informativenes]( "The effect of Disclosure Quality on Income Smoothing & Informativenes")
The effect of Disclosure Quality on Income Smoothing & Informativenes22,99 €![Corporate Disclosure Practices In India]( "Corporate Disclosure Practices In India")
Corporate Disclosure Practices In India57,99 €![The market of all capitals Assets and Financial instruments]( "The market of all capitals Assets and Financial instruments")
The market of all capitals Assets and Financial instruments27,99 €![Essays on Bank Fragility, Dynamic Depositor Discipline and Disclosure]( "Essays on Bank Fragility, Dynamic Depositor Discipline and Disclosure")
Essays on Bank Fragility, Dynamic Depositor Discipline and Disclosure51,99 €
The aim of this study was to verify whether the 2010 financial statements published on BM&FBOVESPA by companies in the accessories, footwear, yarns, fabrics and clothing segments complied with the normative criteria for disclosure of financial instruments in accordance with Technical Pronouncement CPC 40. The methodological design adopted was a descriptive survey, using documentary procedures and a predominantly quantitative approach. The study sample consisted of twenty-five companies from the Accessories, Footwear, Yarns, Fabrics and Clothing segments, in which the Financial Statements for 2010 published on BM&FBOVESPA were analyzed. The data was collected using a checklist and then submitted to statistical analysis using the entropy technique, which consists of checking the difference between the degree of entropy and the mean of the question. It was concluded that the companies surveyed did not publish complete information on financial instruments in their financial statements in 2010, in accordance with CPC 40.