We observe that, according to the variable SIZE, the estimated value of its coefficient was positive and significant at 1%, indicating that the larger a company size, the higher the score obtained in DDI, resulting in greater adherence to compliance with the CPC 40(R1) and, as a consequence, exerting a positive influence on reduced information asymmetry, regarding the use of derivatives. This evidence is in line with the findings by Lanzana (2004) and Murcia and Santos (2009).