O XBRL no Brasil: um estudo empírico com as empresas de capital aberto / The XBRL in Brazil: an empiric study with listed companies




The fast dissemination of a product or a concept on the Internet may create new models for information release. This may be specifically applied to the XBRL – eXtensible Business Reporting Language – case under study in different countries in the world for the dissemination of financial information on the Internet. This research work had the major purpose of identifying XBRL state-of-the-art, its perspectives and its evolution, as well as to assess the current status of financial information dissemination on the Internet in Brazil, while trying to show the possible pathways to be pursued to get to be in line with world development. In order to do that the early beginning of the language was studied, probing at its advantages and disadvantages, and also: where the major poles of development are located all over the world; ongoing research groups and the institutions involved; related events; which companies in the world are getting ready to disseminate financial information through that language; which governmental and regulatory agencies in the financial markets of different countries are getting involved in implementation; the detection of major initiatives being taken; the search for and the perspectives for XBRL expansion in the organizational sector and concurrently in the world academic environment. The efforts towards the so-called XBRL taxonomies were also probed into. Documental and reference analysis were used for that purpose. Additionally, through exploratory research with open capital companies in Brazil – through the application of a questionnaire – the attempt to detect the dissemination of financial statements on the Internet by companies in this country was also carried out, focusing the perspectives for XBRL use expansion in the business environment. Results showed that countries such as the United States, Germany, and Japan stand out in XBRL implementation initiatives. Other study groups – called jurisdictions – in a number of countries in Asia and Europe have been created and are diligent in the project. Results of questionnaires applied to open capital companies also showed that the Internet has been used by most open capital companies in this country for the purpose of financial information dissemination, although XBRL is still in the awareness groundbreaking stage for most of those companies, therefore in need of leveraging especially among financial market government and regulatory agencies so as to concentrate efforts and keep up with development level already in place worldwide.


business reporting governança corporativa xbrl internet divulgação corporate governance internet disclosure xbrl demonstrativos financeiros

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