Comunicação contábil: percepção dos analistas de risco de crédito

Abstract

Effective accounting communication is one that transmits its users relevant and understandable information to decision-making. In financial institutions, credit risk analysts constantly use the financial statements to perform their functions. This study aims to evaluate whether the credit risk analysts understand the terminology used in the financial statements. To this end, we carried out a descriptive survey of credit analysts of a large institution Brazilian Financial. The sample is crowded in the Northeast region of the country. The approach was qualitative and quantitative and applied a questionnaire to survey data. The results show that the majority of those surveyed analysts have a good level of knowledge of financial terms, which represents a percentage of 60% of the total. Furthermore, it was found that academic training interferes with the knowledge of financial terms, but the time of experience in the credit risk area does not influence the understanding of accounting terminology. In relation to comprehensibility, it was found that the greatest difficulty by analysts is the amount of information presented, followed by accounting terminology and foreign words.