Qualidade da informação para tomada de decisão do investidor: o relatório anual

Abstract

The information age has brought a reality of increasingly rapid change. In this sense, the quality of information is prioritized, in order to support decision-making processes, adding value to information, which are provided in annual reports of entities. It is the analysis of an annual pension entity whose objective is to identify and understand how the quality attributes contribute to accountability to investors. It was possible to detect the presence of most quality attributes of information and inferfrom the results that delimit such attributes should be better as the exposure of the information.