ANÁLISE DAS PRÁTICAS DE EVIDENCIAÇÃO DE INFORMAÇÕES OBRIGATÓRIAS, NÃO-OBRIGATÓRIAS E AVANÕADAS NAS DEMONSTRAÇÕES CONTÁBEIS DAS SOCIEDADES ANÔNIMAS NO BRASIL: UM ESTUDO COMPARATIVO DOS EXERCÍCIOS DE 2002 E 2005

All over the world, there have been discussions on transparency and quality in the disclosure of accounting information. Aiming at contributing towards this debate, this study seeks to answer the following research question: What are the perceived changes in the disclosure of mandatory, non-mandatory and advanced accounting reporting experienced by companies in Brazil? Financial statements from 95 companies were assessed, referring to corporate annual reports of 2002 and from 119 companies referring to corporate annual reports of 2005. Concerning items recommended in rules numbers 15/87, 17/89 and 19/90 by the Brazilian Securities and Exchange Commission, this research reveals that there was no improvement in the disclosure practices of the companies under analysis. As to advanced and non-mandatory accounting information, proposed by corporate governance practices, an increase in their disclosure was observed, with companies giving special attention to the publication of their social responsibility practices and Corporate Social Reporting, Cash Flow Statements and Statements of Value Added. [ABSTRACT FROM AUTHOR]