A crise econômica de 2015 nas narrativas contábeis das empresas brasileiras: uma investigação do gerenciamento de impressões nos relatórios da administração

Abstract

The aim of this article was to identify if the economic recession experienced in 2015 was used in Management Report of Brazilian companies as a justification to the performance obtained in this year. This study utilized, mainly, the impression management theory. To achieve the proposed objective, the study analyzed the Management Report of companies that compose the IBRX 50 of BM&FBOVESPA, that is the 50 companies most negotiated in Brazilian capital market. This paper used the content analysis to investigate the communication in the Management Report of companies of this sample. The software Atlas TI was used to this purpose. In this sense, from the information shown on Management Report of this companies for the year 2014 and 2015 this paper classified the justification of corporate performance obtained in these years in: i) external factors of entity and ii) internal factors of entity. As a results this study identify that 19 companies in 2014 and 16 entities in 2015 attributed the performance obtained to internal factors. In the other hand, only for the year of 2015 was perceived justification related to external factor and for 8 companies. The paper show still that for the context of companies that had better result in 2015, when compared with 2014, 82,3% attributed this bigger performance to internal factors. Additionally, for the context of companies that had worst performance in 2015, when compared with 2014, 40% attributed this smaller performance to external factors.