Analysis of the effects of conservatism in accounting information after the 2011 change in the basic conceptual pronouncement

• Autor(a) principal: Kronbauer, Clóvis Antônio
• Data de Publicação: 2017
• Outros Autores: Marquezan, Luiz Henrique Figueira, Barbosa, Marco Aurélio Gomes, Diehl, Carlos Alberto
• Tipo de documento: Artigo
• Idioma: eng; por
• Título da fonte: Revista Brasileira de Gestão de Negócios (Online)
• DOI: 10.7819/rbgn.v19i65.2742
• Texto Completo: https://rbgn.fecap.br/RBGN/article/view/2742
• topic: Conservatism; prudence; basic conceptual pronouncement; accounting standard.; Conservadorismo; prudência; pronunciamento conceitual básico; norma contábil.; Conservadorismo; prudência; pronunciamento conceitual básico; norma contábil.

Purpose – This study researches whether the change in NBC TG,promoted in 2011, that excluded Prudence (Conservatism), had anyeffect on companies’ accounting information.Design/methodology/approach – Quantitative approach, using alinear regression based on the Basu (1997) method, Wilcoxon tests andt test, on a sample with 109 companies, listed on the BM&FBovespa,from 2008 to 2013.Findings – The results indicate that conservatism is present inaccounting for the entire period, and changes do not occur in thisfeature of the accounting information as of 2011.Originality/value – This research reinforces the perception of thesuperiority of economic interest, in particular for possible tax gains,to the detriment of accounting information quality, be it of regulatoryorigin or another.