Compreensibilidade das Informações Contábeis Divulgadas pelo Setor Público Brasileiro: Uma Experiência Baseada no Uso de Popular Reporting
Kalina Kely Miranda Leite,
Josedilton Alves Diniz
Abstract:Purpose: To investigate the comprehensibility of the information disclosed through accounting reports from the Brazilian public sector by comparing the model mandatory disclosure with alternate disclosures from the popular reporting perspective.
Method: Experimental research was used as a methodology and it was done based on scenarios with the use of a control group and three treatment groups, which encompassed the manipulation of the technical language knowledge variables and the differentiated layout based o… Show more
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