Disclosure of accounting information on operating segments

Accounting information on operating segments is becoming increasingly important in the international economic scenario and can contribute to a better understanding of the economic and financial reality of companies. This book presents a theoretical and empirical approach to the disclosure of information on operating segments by Brazilian companies. In addition to investigating which types of segment information were presented in the companies’ financial statements, the text explores the factors that determine this disclosure. In this sense, the book demonstrates that segment disclosure practices can be partly determined by fundamental factors, which generate different incentives for the choice of disclosure practices. It shows that, in the Brazilian scenario, the characteristics ’size’, ’indebtedness’, ’corporate governance’ and ’auditing’ are factors that influence the level of disclosure of information on companies’ operating segments.