对巴西全面采用国际财务报告准则前后的损益分析

Q4 Economics, Econometrics and Finance

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2014-08-11 DOI:10.1504/IJAAPE.2014.064234

Isabel Gallego-Ã lvarez, Marta Cristina Pelucio-Grecco, Henrique Formigoni, CecÃlia Moraes Santostaso Geron

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引用次数: 2

摘要

本研究旨在确定在巴西采用国际财务报告准则(IFRS)后，巴西上市公司的损益(P%L)账户的主要项目是否根据行业进行了修改。样本由118家公司组成，这些公司被巴西证券交易委员会(SECB)分类为实施国际财务报告准则前一年(2007年)和后一年(2010年)的公司治理。该分析基于高尔和汉德对双标图的解释。研究得出的结论是，在所研究的期间，损益百分比账户确实发生了变化，这一变化通过对国家增加值演变的分析得到证实，并通过新国际财务报告准则的应用得到解释。这表明，除非所有经济部门的表现都发生了重大变化，否则在全面采用国际财务报告准则后，巴西的P%L之间的对抗在不同的经济部门发生了重大变化。

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An analysis of profit and loss in Brazil before and after the full adoption of the International Financial Reporting Standards

This study aims to determine whether the main items of the profit and loss (P%L) accounts of listed Brazilian companies have been modified, according to sector, after Brazil's adoption of the International Financial Reporting Standards (IFRS). The sample is composed of 118 companies classified by the Securities and Exchange Commission of Brazil (SECB) as corporate governance for the year before (2007) and the year after (2010) the implementation of IFRS. The analysis is based on the interpretation of biplots developed by Gower and Hand. The study concludes that a change did occur in the P%L accounts in the periods studied, which is substantiated by an analysis of the evolution of the national added value and explained by the application of new IFRS. This suggests that, unless there has been a significant alteration of performance in all sectors of the economy, the confrontation between P%L in Brazil has undergone significant changes in the different sectors of the economy after the full adoption of IFRS.

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来源期刊

International Journal of Accounting, Auditing and Performance Evaluation Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.