Determinantes da escolha pelo Deemed Cost: uma análise das companhias brasileiras frente à adoção inicial das normas internacionais no Brasil
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Data
2014-07
Autores
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Editor
Universidade Federal de Goiás
Resumo
The purpose of this research is to check the profile of the Brazilians trading companies,
according to the use of the deemed cost at the Brazilian accountability transition year to the
international rules. The analysis was done about the 2010 data. In this study, it was considered
305 open capital companies taken after the Economatic system. To check the profile, the
following variables were used: Corporate Governance, Big4, Industry Classification, Size,
Fixed Asset, Revaluation Reserve, and Indebtedness. It was done a regression analysis to
connect the result of the study with the assessed variables. To test the model it was used the
Hosmer-Lemesshow Test, ROC Curve, VIF, and Stepwise. The results of the research
allowed to conclude that the variable level of immobilization has strong probability of
influence in the adoption of procedures of the fixed assets.
Descrição
Palavras-chave
Deemed cost, Imobilizado, Regressão logística, Deemed cost, Fixed assets, Logistic regression
Citação
DIAS, Karoline Oliveira. Determinantes da escolha pelo Deemed Cost: uma análise das companhias brasileiras frente à adoção inicial das normas internacionais no Brasil. 2014. 50 f. Trabalho de Conclusão de Curso (Graduação)-Faculdade de Administração, Ciências Contábeis e Economia, Universidade Federal de Goiás, Goiânia, 2014.