Efeitos das hipóteses da teoria positiva da contabilidade na qualidade da informação contábil

• Autor(a) principal: Queiroz, Juliana Molina
• Data de Publicação: 2015
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Espírito Santo (riUfes)
• Texto Completo: http://repositorio.ufes.br/handle/10/2779
• topic: Divulgação de informações contábeis; Private equity (Finanças); Ações (Finanças) - Bonificação; Ações (Finanças) - Preços; Empresas - Finanças; Teoria positiva (Contabilidade); Contabilidade; Ciências Contábeis; 657

This study aimed to investigate what are the effects of the Positive Accounting Theory (PAT) on the Quality of Accounting Information, which may be determined by the measures of value relevance, timeliness, conditional conservatism and earnings management of the information available on the Financial Statements. The sample was composed by observations of companies with minimum liquidity of 0,001 of the shares traded at BM&FBOVESPA, during the period of 2010 and 2014, collected from the Comdinheiro tool. The observations were divided into groups whose managers may suffer similar influence of the factors described in Hypotheses TPC and dummies were created for these groups. In order to analyze and compare companies of groups whose managers may suffer a higher or lesser influence were used two analyzes regressions on Panel Data with robust standard errors and grouping by firm. Firstly, it was run the original models of each group, separately. Afterwards, it was analysed the models with dummies interactions of the groups with originals variables of the relevance models, conditional conservatism and result management. The results showed that the effects of the assumptions of Positive Accounting Theory in Information Quality metrics are not uniform and vary according to the controls used. However, it is possible to check that there may exist influence on Accounting Relevance Information by the Bonus Plan Hypothesis and Size Hypothesis; on the Timeliness by the Size Hypothesis; on the Conditional Conservatism by the Bonus Plan Hypothesis and, on the Results Management, by all PAT Hypothesis analysed in this study.