Compliance do reporte de informações Non-GAAP e a presença do comitê de auditoria

Abstract

Disclosure of Non-GAAP information is not mandatory, but companies disclose in order to reduce information alasymmetry between the entity and users of the information. Thus, this research aimed to analyze whether there is a relationship

between the existence of anaudit committee in the entity and the adequacy of Non- GAAP reporting. The methodology used Logit Sorted panel regression, from 2010 to

2017, with a sample of 158 companies listed in B3. And it was observed the companies that reported EBITDA in compliance with the normative instruction of CMV. The results reveal a statistically significant relationship between reporting the EBITDA appropriatetothe standard, accordingtocriteriaadopted in thisresearch, theexistenceoftheauditcommittee in companieshas a positive relationship, as well as the probability of smaller and less indebted companies to report Non- GAAP in the standard of normative instruction. And presumably, in addition to reducing informational asymmetry for users of information, compliance with conduct of transparency and accountability to users are also recommendations of corporate governance.