Banca de QUALIFICAÇÃO: ANTÔNIO JOSÉ ROSA DA SILVA

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : ANTÔNIO JOSÉ ROSA DA SILVA
DATE: 22/01/2026
TIME: 10:00
LOCAL: Plataforma Teams
TITLE:

"Impacts of Textual Readability under the Dual Financial Reporting Perspective in Brazilian Banks"

KEY WORDS:

Dual accounting disclosure. Readability. Cosif. IFRS. Quality of Accounting
Information

 

PAGES: 91
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This thesis investigates the informational and regulatory effects of the mandatory dual
accounting disclosure in Brazilian financial institutions, which must publish statements
simultaneously under both Cosif (prudential) and IFRS (corporate) standards. Based on the
observation that these two normative regimes respond to distinct governmental rationalities -
one oriented toward state supervision and the other toward market transparency - the thesis
examines how this duplicity influences not only the content but also the form of presentation
of accounting information, particularly its textual readability. The first article reconstructs,
using the genealogical method, the historical conditions for the emergence and consolidation
of dual accounting disclosure, understanding it as a governmental device that produces distinct
accounting subjects depending on the reporting regime. Building on this diagnosis, the second
article empirically investigates the effects of dual accounting disclosure on the relationship
between the readability of the notes and the earnings quality, using metrics such as persistence,
conservatism, and earnings management. The third article assesses how dual accounting
disclosure influences the textual complexity of financial statements and affects the perception
of risk by investors and creditors, considering indicators such as cost of debt and credit ratings.
By articulating a critical reading of accounting regulation with quantitative evidence, the thesis
provides insights for understanding the communicational and strategic effects of regulatory
duplicity in the Brazilian banking sector.

 

COMMITTEE MEMBERS:
Interno - 6404897 - CESAR AUGUSTO TIBURCIO SILVA
Externa à Instituição - ELIONOR FARAH JREIGE WEFFORT - FECAP
Presidente - 1999345 - JOSE ALVES DANTAS
Externa à Instituição - MICHELE RILANY RODRIGUES MACHADO - UFG