分析2011年后会计信息稳健性对基本概念公告的影响

IF 0.7 4区 管理学 Q4 BUSINESS
Clóvis Antônio Kronbauer, Luiz Henrique Figueira Marquezan, Marco Aurélio Barbosa, Carlos Alberto Diehl
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引用次数: 5

摘要

目的-本研究研究2011年推出的NBC TG变化是否对公司会计信息产生影响,该变化排除了审慎性(稳健性)。设计/方法/方法-定量方法,使用基于Basu(1997)方法的线性回归,Wilcoxon检验和t检验,样本为2008年至2013年在BM&FBovespa上市的109家公司。发现-结果表明,稳健性在整个期间的会计中都存在,并且截至2011年,会计信息的这一特征没有发生变化。原创性/价值-本研究强化了经济利益(特别是可能的税收收益)的优越性的看法,从而损害了会计信息质量,无论是出于监管还是其他原因。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analysis of the effects of conservatism in accounting information after the 2011 change in the basic conceptual pronouncement
Purpose – This study researches whether the change in NBC TG, promoted in 2011, that excluded Prudence (Conservatism), had any effect on companies’ accounting information. Design/methodology/approach – Quantitative approach, using a linear regression based on the Basu (1997) method, Wilcoxon tests and t test, on a sample with 109 companies, listed on the BM&FBovespa, from 2008 to 2013. Findings – The results indicate that conservatism is present in accounting for the entire period, and changes do not occur in this feature of the accounting information as of 2011. Originality/value – This research reinforces the perception of the superiority of economic interest, in particular for possible tax gains, to the detriment of accounting information quality, be it of regulatory origin or another.
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来源期刊
CiteScore
2.10
自引率
9.10%
发文量
16
审稿时长
50 weeks
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