Divulgação de erros de períodos anteriores das empresas listadas na BM&FBovespa

Abstract

In the aspect of informational quality presented in accounting statements, this works investigates the accounting errors corrections journalizing, in therms of its main characteristics, occurrences and adequacy in norms. By the observational technique study, quantitatively and quality nature, the sampling has been composed by national companies listed on BM&FBovespa in the period between 2010 and 2013. The data for analysis has been selected using a non probabilistic method, using filter such as period, statement type e key-words. After grouping disclosures by error type e non observed norms, it has been possible generate distribution statistics values in different aspects, by that, it has been seen the financial sector and 2012 year overtop in number of corrections. The most identified type has been entries errors and the most affected financial statement has been the Balance Sheet. Among the analyzed items, a high adequacy index in CPC 23 has been found.