Comparabilidade x uniformidade dos relatórios financeiros: uma análise empírica durante o período de transição regulatória da contabilidade brasileira ao padrão internacional
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Data
2016-12
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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.
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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.