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Determinantes da legibilidade das notas explicativas de entidades públicas reclassificadas portuguesas - Um estudo empírico no setor da saúde
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| 1.83 MB | Adobe PDF |
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Abstract(s)
O presente estudo tem como objetivo analisar o nível de legibilidade das notas do Anexo às demonstrações financeiras de uma amostra de Entidades Públicas Reclassificadas (EPRs) do setor da saúde e identificar quais características dessas entidades (i.e., tamanho da entidade e tangibilidade dos ativos) e outros fatores externos (pandemia da COVID- 19 e o tamanho do município) influenciam diretamente esse aspeto. Utilizando o índice Flesch como ferramenta de mensuração, observou-se que a legibilidade das notas explicativas é frequentemente dificultada pelo uso excessivo de terminologia técnica, pela complexidade das frases e pelo tamanho do texto referente a esses relatórios. Ademais, verificou-se que características das entidades, como o tamanho do ativo, a tangibilidade e o tamanho do município, estão negativamente associadas à legibilidade das notas explicativas, enquanto o impacto da pandemia de COVID-19 não apresentou correlação significativa com a complexidade das narrativas contabilísticas analisadas. Os resultados sugerem ainda a necessidade de maior simplificação da linguagem utilizada nos relatórios financeiros das EPRs, de forma a promover maior transparência e acessibilidade.
This study aims to examine the readability level of the notes to the annexed financial statements of a sample of Reclassified Public Entities (EPRs) in the health sector, and to identify which characteristics of these entities (i.e., entity size and asset tangibility), as well as external factors (the COVID-19 pandemic and municipality size), directly influence this aspect. Employing the Flesch index as a measurement tool, it was observed that the readability of the explanatory notes is frequently impeded by the excessive use of technical terminology, the complexity of sentences, and the overall length of the text in these reports. Furthermore, it was determined that entity characteristics, such as asset size, asset tangibility, and municipality size, are negatively associated with the readability of the explanatory notes, whereas the impact of the COVID-19 pandemic did not display a significant correlation with the complexity of the analyzed accounting narratives. The findings also underscore the necessity of simplifying the language used in the financial reports of the EPRs to foster greater transparency and accessibility.
This study aims to examine the readability level of the notes to the annexed financial statements of a sample of Reclassified Public Entities (EPRs) in the health sector, and to identify which characteristics of these entities (i.e., entity size and asset tangibility), as well as external factors (the COVID-19 pandemic and municipality size), directly influence this aspect. Employing the Flesch index as a measurement tool, it was observed that the readability of the explanatory notes is frequently impeded by the excessive use of technical terminology, the complexity of sentences, and the overall length of the text in these reports. Furthermore, it was determined that entity characteristics, such as asset size, asset tangibility, and municipality size, are negatively associated with the readability of the explanatory notes, whereas the impact of the COVID-19 pandemic did not display a significant correlation with the complexity of the analyzed accounting narratives. The findings also underscore the necessity of simplifying the language used in the financial reports of the EPRs to foster greater transparency and accessibility.
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Keywords
Legibilidade Flesch reading ease Notas explicativas Transparência Setor público