Comparabilidade x uniformidade dos relatórios financeiros: uma análise empírica durante o período de transição regulatória da contabilidade brasileira ao padrão internacional

Resumo

The objective of this research was to verify the differences between the behavior of the comparability and the uniformity of financial reporting during and after the adoption of international accounting standards in Brazil. The universe analyzed was coumposed by publicly traded companies with available data for the period 2002 to 2012. The comparability of financial reporting was represented unsing the similarity of the accounting function model developed by DeFranco, Kothari and Verdi (2011) and the uniformity was represented with the earnings co-movement model of Lang, Maffett and Owens (2010). The results have shown that comparability and uniformity of financial reports have distinct behaviors during the trasition period and after the full adoption of international accounting standards in Brazil. While comparability obtained a significant gain after the full adoption of international standards, uniformity had a significant drop during the transition and after the adoption of the international accounting standard in Brazil. This research showed that the comparability of financial reports should not be confused with it’s uniformity and that an increase in the variability of choices of managers tends to decrease uniformity but not the comparability of financial reports.

Descrição

Palavras-chave

Comparability, Comparabilidade, Regulation, IFRS, Uniformity, Regulação, IFRS, Uniformidade

Citação

RIBEIRO, Alex Mussoi; CARMO, Carlos Henrique Silva do; FÁVERO, Luiz Paulo Lopes; CARVALHO, Luiz Nelson Guedes de. Comparabilidade x uniformidade dos relatórios financeiros: uma análise empírica durante o período de transição regulatória da contabilidade brasileira ao padrão internacional. Advances in Scientific and Applied Accounting, São Paulo, v. 9, n. 3, p. 262-282, set./dez. 2016.