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Abstract The main objective of this research is to analyze the perceptions of investment analysts and credit analysts regarding the information of the corporate and regulatory accounting information of the electricity sector. Questionnaires were sent, in the period of February until April 2017, to 56 financial analysts indicated on the websites of the electric energy firms. The response rate was 46%, that is, a survey obtained 26 respondents of which 14 are investment analysts and 12 credit analysts. The results showed that: i) the items in the income statement are more relevant than the balance sheet items; ii) investment analysts consider a regulatory income statement more suitable for their analyses and credit analysts; iii) a perception of impairment for an analysis, due to the delay in disclosure of regulatory statements, was greater for investment analysts than the credit analyst; and iv) the current format for disclosure of financial information of electricity firms is not considered ideal for financial analysts. Author Biographies Amanda Medeiros Martins, Universidade Federal do Rio de Janeiro Master in Accounting from Universidade Federal do Rio de Janeiro (UFRJ). Address: FACC – PPGCC, Av. Pasteur, 250 | Urca | 22290-240 | Rio de Janeiro/RJ | Brazil. Adolfo Henrique Coutinho e Silva, Universidade Federal do Rio de Janeiro Doctor in Controllership and Accounting from Universidade de São Paulo (USP). Associate Professor of FACC-UFRJ. Address: FACC – PPGCC, Av. Pasteur, 250 | Urca | 22290-240 | Rio de Janeiro/RJ | Brazil. References Agência Nacional de Energia Elétrica (2010). Resolução Normativa nº 396, de 23 de fevereiro de 2010. Recuperado de http://www.aneel.gov.br/

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