Mandatory IFRS adoption in Brazil and firm value
Autor(a) principal: | |
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Data de Publicação: | 2017 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Institucional do FGV (FGV Repositório Digital) |
Texto Completo: | http://hdl.handle.net/10438/18019 |
Resumo: | Using diff-in-diff approaches and the propensity-score matching, this study focuses on firm-level Tobin´s q and Market-to-book outcomes for Brazilian firms who in 2008 were required by Law 11.638/07 to adopt the full International Financial Reporting Standards (IFRS) by 2010. Brazil’s tier-system of corporate governance standards for publicly-traded firms, its uniquely wholesale adoption of the IFRS, and the previously considerable gap between its national GAAP and IFRS readily lend the scenario to research, which thus far finds small or inconsistent results when focused on IFRS adoption-related outcomes in Europe and China. However, while these features recommend the transitioned Brazilian equity market to analysis, additional unique features, such as its small population size and its limited historical data -- of varied quality – increase the challenge in selecting a suitable empirical methodology. Using quarterly data from 2006-2011, control firms in the Nivel II and Novo Mercado tiers of Bovespa which already complied with higher quality accounting standards are matched to treatment firms in the Regular and Nivel I tiers with similar averaged values of size and sector. Our results suggest that there is a positive impact on Tobin´s q and Market-to-book for firms who are forced to adopt IFRS in Brazil. We can observe the same results when we consider all variables winsorized at 5% level. We also find a positive relation between the firm value (measured by Tobin´s q and Market-to-book) and net income. Firms with higher net income are more likely to have higher Tobin´s q and Market-tobook. In an opposite way, we find a negative relation among firm value, size, Ebit-to-sales, sales growth and PPE-to-sales. All results are statistically significant at 1% level. ' |
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Sampaio, Joelson OliveiraGallucci Netto, HumbertoSilva, Vinicius Augusto BrunassiEscolas::EESP2017-03-07T17:51:29Z2017-03-07T17:51:29Z2017TD 442http://hdl.handle.net/10438/18019Using diff-in-diff approaches and the propensity-score matching, this study focuses on firm-level Tobin´s q and Market-to-book outcomes for Brazilian firms who in 2008 were required by Law 11.638/07 to adopt the full International Financial Reporting Standards (IFRS) by 2010. Brazil’s tier-system of corporate governance standards for publicly-traded firms, its uniquely wholesale adoption of the IFRS, and the previously considerable gap between its national GAAP and IFRS readily lend the scenario to research, which thus far finds small or inconsistent results when focused on IFRS adoption-related outcomes in Europe and China. However, while these features recommend the transitioned Brazilian equity market to analysis, additional unique features, such as its small population size and its limited historical data -- of varied quality – increase the challenge in selecting a suitable empirical methodology. Using quarterly data from 2006-2011, control firms in the Nivel II and Novo Mercado tiers of Bovespa which already complied with higher quality accounting standards are matched to treatment firms in the Regular and Nivel I tiers with similar averaged values of size and sector. Our results suggest that there is a positive impact on Tobin´s q and Market-to-book for firms who are forced to adopt IFRS in Brazil. We can observe the same results when we consider all variables winsorized at 5% level. We also find a positive relation between the firm value (measured by Tobin´s q and Market-to-book) and net income. Firms with higher net income are more likely to have higher Tobin´s q and Market-tobook. In an opposite way, we find a negative relation among firm value, size, Ebit-to-sales, sales growth and PPE-to-sales. All results are statistically significant at 1% level. 'engEESP - Textos para Discussão;TD 442Firm valueCorporate governanceIFRSEconomiaInvestidores (Finanças)Governança corporativaEmpresas - AvaliaçãoMandatory IFRS adoption in Brazil and firm valueinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlereponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas (FGV)instacron:FGVinfo:eu-repo/semantics/openAccessTEXTTD 442 -1-.Joelson_Humberto_Vinicius.pdf.txtTD 442 -1-.Joelson_Humberto_Vinicius.pdf.txtExtracted texttext/plain38236http://bibliotecadigital.fgv.br:80/dspace/bitstream/10438/18019/5/TD%20442%20-1-.Joelson_Humberto_Vinicius.pdf.txtfb90adb86f926b1f694385295db9b64cMD55ORIGINALTD 442 -1-.Joelson_Humberto_Vinicius.pdfTD 442 -1-.Joelson_Humberto_Vinicius.pdfapplication/pdf969355http://bibliotecadigital.fgv.br:80/dspace/bitstream/10438/18019/1/TD%20442%20-1-.Joelson_Humberto_Vinicius.pdf58295e0863a65d476352c55ffc50fa95MD51LICENSElicense.txtlicense.txttext/plain; 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dc.title.eng.fl_str_mv |
Mandatory IFRS adoption in Brazil and firm value |
title |
Mandatory IFRS adoption in Brazil and firm value |
spellingShingle |
Mandatory IFRS adoption in Brazil and firm value Sampaio, Joelson Oliveira Firm value Corporate governance IFRS Economia Investidores (Finanças) Governança corporativa Empresas - Avaliação |
title_short |
Mandatory IFRS adoption in Brazil and firm value |
title_full |
Mandatory IFRS adoption in Brazil and firm value |
title_fullStr |
Mandatory IFRS adoption in Brazil and firm value |
title_full_unstemmed |
Mandatory IFRS adoption in Brazil and firm value |
title_sort |
Mandatory IFRS adoption in Brazil and firm value |
author |
Sampaio, Joelson Oliveira |
author_facet |
Sampaio, Joelson Oliveira Gallucci Netto, Humberto Silva, Vinicius Augusto Brunassi |
author_role |
author |
author2 |
Gallucci Netto, Humberto Silva, Vinicius Augusto Brunassi |
author2_role |
author author |
dc.contributor.unidadefgv.por.fl_str_mv |
Escolas::EESP |
dc.contributor.author.fl_str_mv |
Sampaio, Joelson Oliveira Gallucci Netto, Humberto Silva, Vinicius Augusto Brunassi |
dc.subject.eng.fl_str_mv |
Firm value Corporate governance |
topic |
Firm value Corporate governance IFRS Economia Investidores (Finanças) Governança corporativa Empresas - Avaliação |
dc.subject.por.fl_str_mv |
IFRS |
dc.subject.area.por.fl_str_mv |
Economia |
dc.subject.bibliodata.por.fl_str_mv |
Investidores (Finanças) Governança corporativa Empresas - Avaliação |
description |
Using diff-in-diff approaches and the propensity-score matching, this study focuses on firm-level Tobin´s q and Market-to-book outcomes for Brazilian firms who in 2008 were required by Law 11.638/07 to adopt the full International Financial Reporting Standards (IFRS) by 2010. Brazil’s tier-system of corporate governance standards for publicly-traded firms, its uniquely wholesale adoption of the IFRS, and the previously considerable gap between its national GAAP and IFRS readily lend the scenario to research, which thus far finds small or inconsistent results when focused on IFRS adoption-related outcomes in Europe and China. However, while these features recommend the transitioned Brazilian equity market to analysis, additional unique features, such as its small population size and its limited historical data -- of varied quality – increase the challenge in selecting a suitable empirical methodology. Using quarterly data from 2006-2011, control firms in the Nivel II and Novo Mercado tiers of Bovespa which already complied with higher quality accounting standards are matched to treatment firms in the Regular and Nivel I tiers with similar averaged values of size and sector. Our results suggest that there is a positive impact on Tobin´s q and Market-to-book for firms who are forced to adopt IFRS in Brazil. We can observe the same results when we consider all variables winsorized at 5% level. We also find a positive relation between the firm value (measured by Tobin´s q and Market-to-book) and net income. Firms with higher net income are more likely to have higher Tobin´s q and Market-tobook. In an opposite way, we find a negative relation among firm value, size, Ebit-to-sales, sales growth and PPE-to-sales. All results are statistically significant at 1% level. ' |
publishDate |
2017 |
dc.date.accessioned.fl_str_mv |
2017-03-07T17:51:29Z |
dc.date.available.fl_str_mv |
2017-03-07T17:51:29Z |
dc.date.issued.fl_str_mv |
2017 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10438/18019 |
dc.identifier.sici.none.fl_str_mv |
TD 442 |
identifier_str_mv |
TD 442 |
url |
http://hdl.handle.net/10438/18019 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.ispartofseries.por.fl_str_mv |
EESP - Textos para Discussão;TD 442 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.source.none.fl_str_mv |
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institution |
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collection |
Repositório Institucional do FGV (FGV Repositório Digital) |
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MD5 MD5 MD5 MD5 MD5 |
repository.name.fl_str_mv |
Repositório Institucional do FGV (FGV Repositório Digital) - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
|
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1748572376970297344 |