Nível de compliance dos bancos na divulgação das informações requeridas pelos IFRS

Abstract

The business model structure so differentiated from other segments makes a large part of academic researches exclude the financial sector in order to avoid bias in its conclusions. In Brazil, this became more latent after the convergence of International Accounting Standards, where the structure of corporate statements known by the market and academics is even more distant from that required by the Central Bank, COSIF. In order to verify whether publicly traded banks use the same diligence in both IFRS and COSIF reports, this research aimed to identify the characteristics of this segment, as potential influencing factors in compliance with the disclosure required by the Accounting Pronouncements Committee. To achieve this objective, a checklist with 66 mandatory disclosure items in 12 CPC was used, based on the examination of the financial statements, in the IFRS standard, for the years 2010 to 2020 of 26 banks listed in B3. Using the statistical regression method, the results showed that among the studied characteristics, size, profitability, financial leverage, international listing and corporate governance, leverage is the one that most influences the levels of compliance with the required disclosure, indicating that banks listed in B3 with the highest level of indebtedness are more attentive to compliance with International Accounting Standards. It is expected that this study is a source of understanding and discussion on the behavior of the characteristics of publicly traded banks in compliance with International Accounting Standards, whose convergence process, in Brazil, occurred in a different way for the banking sector.