Application of factorial analysis in the study of classification of accounting indices of complementary closed pension entities (EPFC)
DOI:
https://doi.org/10.4025/enfoque.v38i2.42678Abstract
The Closed Entities of Complementary Pension Plans (EPFC) have received great attention from governments and academic studies nowadays. The objective of this study was to test the classification of the groups of accounting indicators described by the National Association of Accountants of Pension Institutions (ANCEP) for Complementary Closed Pension Institutions (ANCEP), using the factorial analysis technique. With the results found in the tests applied by the method, it was possible to conclude that the 54 indicators distributed in the 4 groups proposed by the ANCEP, could be reclassified in 11 indicators and 3 groups, in this way, the groups were formed from the variables that presented the highest degree of correlation between them, and from them, it was possible to gauge the behavior of the accounting information with a smaller number of information and without loss of confidence of the data.
Downloads
Downloads
Published
Issue
Section
License
DECLARATION OF ORIGINALITY AND COPYRIGHTS
I Declare that current article is original and has not been submitted for publication, in part or in whole, to any other national or international journal.
The copyrights belong exclusively to the authors. Published content is licensed under Creative Commons Attribution 3.0 (CC BY 3.0) guidelines, which allows sharing (copy and distribution of the material in any medium or format) and adaptation (remix, transform, and build upon the material) for any purpose, even commercially, under the terms of attribution.
Read this link for further information on how to use CC BY 3.0 properly.
