UMA COMPARAÇÃO DA QUALIDADE DA INFORMAÇÃO CONTÁBIL ENTRE AS EMPRESAS DE CAPITAL MISTO E AS DE CONTROLE PRIVADO NO BRASIL

This paper aims to compare and analyze the accounting data of Brazilian public mixed capital companies with private capital ones. The methodology consists of the approach from a quantitative research question, and for a descriptive purpose. The documentary analysis is arranged by the method of data attainment by means of an index developed by Gabriel ( 2011): twelve questions assess the quality of accounting data. The statistical sample has nine public companies and nine private ones. The sampling error is 5%. The descriptive analysis of data presents the statistical nonparametric test by Mann-Whitney. Conclusion: there is no significant difference in the quality of accounting information between the two types of company. The public accounting data quality is lower, because their reports are not clean of audit; besides, their financial statements are not republished, accounting data are done in international standard, publication out of legal time, revaluation of fixed assets and publication of Cash Flow Statement and higher adoption to companies with private control in the disclosure practices of the Statement of Value Added, executive compensation and measure of economic profit.