Prêmio ANEFAC : demonstrações financeiras transparentes : análise das empresas vencedoras entre os anos de 2010 a 2015 e a crise econômica

Abstract

The year 2014 have demonstrated that the coming years would be Brazil's recession and various crises, in 2015 was just confirmation of something that was expected. Therefore, in this study we sought to observe the behavior of some of the largest Brazilian companies. To have a search parameter of these companies, the ANEFAC transparency Trophy. The ANEFAC award, is given to companies that better disseminate their results, to this end, an evaluation committee composed of well-known names in accounting assess the financial statements/financial statements of these institutions. There is no registration for the award, based on categories are evaluated disclosed statements for population. Chose to analyze the companies with a total turnover of over $5 billion a year. It turned out the winner in this category for the year of 2010 to 2015 to obtain a base of the behaviour of these and observe if they were winners in the year 2016. The study shows that in 2010 to 2015 there was always the presence of six companies: SABESP, GERDAU, USIMINAS, VALE, ELETROPAULO and CEMIG. To analyze the behavior of these companies were considered the criteria used by the Evaluation Committee are: Balance sheet, statement of income, statement of income, Comprehensive, Statement of cash flow, value added statement, explanatory notes. It was verified the report of the independent auditors and the management report. The ANEFAC transparency Trophy does not take into consideration external factors to take the prize, however, we note that companies in the study only SABESP and the VALE were winners of the award in the year 2016. It is believed that the political and economic crisis influenced the outcome of the companies that has impacted on the final production of the financial statements. The obtained result confirms the initial hypothesis, where it verifies if the external factors impacted in the statements that did not reflect the expected form of its results. This study contributed with an overview ofthe consequences caused by the economic and political crisis in Brazilian companies.