Determinantes do nível de divulgação das informações por segmento (CPC 22) das empresas brasileiras de capital aberto listadas no IBrX-50

This study verified which corporate characteristics are related to the companies' disclosure index (ID) for segment information required by CPC 22. The study was realized with data from 2010 to 2016 of companies listed in the IBrX-50 index. A checklist containing the requirements of CPC 22 was applied and a MQO regression was used to identify the determinants on the disclosure index. It was evidenced a total average ID of 57,72%, with a maximum average of 86,55% and a minimum of 28,59%. The variables indebtedness, number of segments reported, primary disclosure of information by geographic region and significant clients were statistically significant and with expected signs, while the other variables were not significant or had signs reversed. The results contribute to the understanding of the level of disclosure of Brazilian companies in relation to segment information and raises questions about the relevance of the disclosure items required by CPC 22.