Evidenciação do uso de hedge accounting na administração dos riscos das empresas: uma análise de empresas da B3

Abstract

Providing information to the company's stakeholders is a fundamental role of accounting. In this sense, the present research aimed to evaluate the level of disclosure of information on risk management and hedge accounting, based on CPC 40. The study sample was 60 non-financial companies that made up the Ibovespa in the year 2017. The Data used for the research were obtained through a documentary survey on the B3 website, based on which the level of disclosure practiced by companies in relation to hedge accounting was determined. Data analysis were done using descriptive statistics and application of hypothesis testing to compare means. The results indicated that, on average, disclosure for cash flow hedging is the lowest among the three categories provided for in CPC 48, and that there are gaps to be improved in terms of disclosure. On the other hand, the hypothesis test showed that there is consistency and uniformity in the presentation of data throughout the period studied, not reporting significant variation between the compared data, however, in some companies there were specific variations in the information provided.