Instrumentos para determinação do índice de evidenciação de informações contábeis

This study describes the characteristics of instruments mentioned in the literature for calculating the disclosure index of accounting information. Descriptive research was conducted through document analysis with a qualitative approach. The results focus on five themes which express the care needed to develop a metric to measure the accounting information disclosure: target audience and definition of coercive and voluntary information; the choice of the database; extension of the data collection instrument; factors that interfere with the metric; and reliability testing. The study may contribute in identifying metrics for measure the extent of the accounting information disclosure by companies.