Reumo
O estudo tem por objetivo analisar a divulgação das notas explicativas sobre eventos subsequentes das maiores empresas que compõe o Índice BOVESPA, quanto aos principais assuntos abordados e, principalmente, sobre a evidenciação dos impactos decorrentes da pandemia do COVID-19. A amostra é composta pelas 30 maiores empresas do Índice BOVESPA, cujo período de análise compreendeu o 1º e 2º trimestres de 2020. A avaliação revelou que 25 (83%) empresas publicaram informações de Eventos Subsequentes no 1º trimestre/2020 e 23 (77%) empresas no 2º trimestre/2020, evidenciando uma redução entre os períodos. As empresas classificadas na B3 como Novo Mercado - NM foram as que mais divulgaram Eventos Subsequentes nos dois primeiros trimestres de 2020, sendo 64% no 1º trimestre/2020 e 70% no 2º trimestre/2020. Também, nesse segmento, foram as que menos divulgaram, correspondendo a 10% nos dois semestres.
Abstract
The study aims to analyze the disclosure of explanatory notes on subsequent events of the largest companies that make up the BOVESPA Index, as to the main issues addressed and, mainly, on the disclosure of impacts resulting from the COVID-19 pandemic. The sample is composed of the 30 largest companies in the BOVESPA Index, whose analysis period comprised the 1st and 2nd quarters of 2020. The evaluation revealed that 25 (83%) companies published information on Subsequent Events in the 1st quarter/2020 and 23 (77%) companies in the 2nd quarter/2020, showing a reduction between the periods. Companies classified in B3 as Novo Mercado - NM were the ones that most disclosed Subsequent Events in the first two quarters of 2020, with 64% in the 1st and 70% in the 2nd quarter/2020. Also, in this segment, they were the ones that disclosed the least, corresponding to 10% in the two semesters.