PERDA ESTIMADA COM CRÉDITOS DE LIQUIDAÇÃO DUVIDOSA (PECLD): IMPACTO DA NOVA REGULAÇÃO CONTÁBIL NAS COMPANHIAS BRASILEIRAS DO SETOR DE CONSUMO CÍCLICO

The general objective of the study was to assess whether there was a relevant impact on the estimated loss on doubtful debts (PECLD) with the new accounting regulation, CPC 48, which changed the calculation system, from a model based on losses incurred to another on losses expected, in publicly-held companies classified in the Cyclic Consumer sector of B3. For this, statistical tests were carried out with quarterly data from the year before the standard, 2017, with the corresponding quarters of the initial year of the standard, 2018. Also, the PECLD of audited and unaudited companies by Big was analyzed, with the same premises. Four and from companies classified under differentiated levels of corporate governance at B3 and not classified. The statistical tests carried out show that the PECLD for the 2018 quarters were statistically different from the values determined by the previous system, showing that the change seems to have contributed to reflect a better scenario. The same was found when considering the companies audited by the Big Four and which were classified in different levels of governance. The study contributes to the regulatory entities and users of accounting information, by showing that, in the sample studied, a change in practice was necessary, as there was a relevant change in the numbers of the PECLD compared to the previous scenario. Also, the study opens the way for new investigations that include this accounting item, such as, for example, those in earnings management, which use it as a proxy in some of its models.