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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Bibliographic Details
Main Authors: Gabriella Janete Espindula, Maíra Melo de Souza
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio Grande do Norte 2025-01-01
Series:Revista Ambiente Contábil
Subjects:
Online Access:https://periodicos.ufrn.br/ambiente/article/view/38663
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