Análise de características determinantes das escolhas contábeis na demonstração dos fluxos de caixa em empresas da América Latina
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2018-04-18
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Universidade Federal de Goiás
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The cash flow statement is a very important report for accounting users and is one of the ways to provide information about the changes that occur in so-called net assets, financial structure and the ability of companies to change their resources, which moments will be required to receive receipts and payments in the entities in order to adapt to the different situations and opportunities (IAS 7). In this sense, the present study aims to analyze, in a general way, the characteristics associated to the accounting choices in the cash flow statement of open companies in Latin America. The research sample consisted of 565 publicly-held companies, financial and non-financial, with annual cash flow statements for the period 2012 to 2016. The survey data were obtained from the Thomson Reuters® database and Economática ® and on the websites of Brazil, Chile and Peru. The logistic regression technique was used to test the seven variables raised from the literature on the subject. We estimated fourteen econometric models, all of them composed by the dependent variable corresponding to the accounting choices allowed for the DFC. The results showed that: (i) the variables: size, company, indebtedness, profitability, negative operating cash flow and BP are not determinants of accounting choices; (ii) most companies do not follow the classification encouraged by IAS-7.
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NASCIMENTO, D. F. Análise de características determinantes das escolhas contábeis na demonstração dos fluxos de caixa em empresas da América Latina. 2018. 126 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Federal de Goiás, Goiânia, 2018.