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

Abstract

This research aimed to examine the financial statements of publicly traded banks listed in B3, forthe years 2010 to 2020, in orderto determine which characteristics most influencethelevel of compliance with IFRS standards. Forthis purpose, a checklistwith 66mandatory disclosureitems in 12 accounting pronouncements adopted by regulatorswas used. Theresultsshowed that among the characteristics studied, financial leverage is the one that most influences the levels of compliance achieved, indicating that banks with a higher level of indebtedness have a higher level of compliance with the disclosure elements required by IFRS. It is expected that this study will be a source of debate among preparers, regulators, auditors and market agents about the role of each one in the process of ensuring the effective application of IFRS standards.