Índice de disclosure dos estados brasileiros e do distrito federal com base nas normas brasileiras de contabilidade aplicadas ao setor público: uma análise da similaridade dos entes públicos

Abstract

In this study, the similarities between public entities were analyzed in terms of the socioeconomic characteristics and the variability of a Disclosure Index (ID) that was built based on the information disclosed according to the Brazilian Accounting Standards Applied to the Public Sector (NBCASP) in 2014. The sample assessed was composed of 25 states and the Federal District. Cluster analysis were performed to analyze the data set. The ID average obtained for the Brazilian state entities was equal to 76%. This result indicates that Brazil needs to improve its legislation attendance in providing quality information to the society. The cluster analysis allowed the classification of the state entities into four groups in a result that indicates that states of the same region can present similar characteristics regarding to their socioeconomic characteristics, as well as the calculated ID.