Survey conducted by USP wants to know investors’ and creditors’ views on financial information disclosed in explanatory notes in the Brazilian market

A survey conducted by the Accounting and Actuarial Department of the Economics, Administration and Accounting College from University of São Paulo (USP) wants to know details about financial information published in explanatory notes. The survey, now in the gathering data stage, is aimed to analyze whether explanatory notes to the financial statements of Brazilian publicly-held companies traded at BM&Fbovespa and prepared according to the International Financial Reporting Standards (IFRS) comply with their major objective, that is, to provide the Brazilian capital market’s investors and creditors with useful information.


Only participants of the Brazilian capital market are invited to participate in the survey. To answer to the pool, please access:
Investors and Creditors (questionnaire for users of financial information published in explanatory notes):