Ciclo de vida empresarial e qualidade da informação contábil das companhias abertas brasileiras
Autor(a) principal: | |
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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/10/1500 |
Resumo: | This dissertation aims to identify whether the several life cycle stages (LCS) are related to the quality of accounting information in Brazilian companies. According to international research, those stages influence the quality of accounting information. The relevance, timing and conservatism metrics were apllied similar to the way used by Lopes (2009) to check the quality of accounting information. To identify the life cycle stages, it was used the organic identification elaborated by Dickinson (2011), wherein signals from the company cash flows are used to identify which lifecycle stage is the company in. The sample of this study consists in Brazilian publicly traded firms on the BM&FBovespa from 2008 to 2013. Although financial firms were excluded from the sample. The total amount of firms investigated was 330, summing up a total of 1,163 observations for the relevance model, 1,163 for the timing model and 1.167 observations for the conservatism model. In order to verify the effects of LCS in the quality of accounting information it was used an unbalanced panel data, robust regression with White correction, identifying LCS by means of dummies. The results indicate that the LCS affects the quality of accounting information and the stages of growth and maturity in the financial statements have greater relevance and timeliness. This study was not able to identify the effects of the stages LC in conservatism, since the variables of interest were not statistically significant. |
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Almeida, José Elias Feres deCosta, Wando Belffi daBortolon, Patricia MariaCosta, Fábio Moraes da2015-08-21T14:20:02Z2016-06-24T06:00:07Z2015-05-122015-05-12This dissertation aims to identify whether the several life cycle stages (LCS) are related to the quality of accounting information in Brazilian companies. According to international research, those stages influence the quality of accounting information. The relevance, timing and conservatism metrics were apllied similar to the way used by Lopes (2009) to check the quality of accounting information. To identify the life cycle stages, it was used the organic identification elaborated by Dickinson (2011), wherein signals from the company cash flows are used to identify which lifecycle stage is the company in. The sample of this study consists in Brazilian publicly traded firms on the BM&FBovespa from 2008 to 2013. Although financial firms were excluded from the sample. The total amount of firms investigated was 330, summing up a total of 1,163 observations for the relevance model, 1,163 for the timing model and 1.167 observations for the conservatism model. In order to verify the effects of LCS in the quality of accounting information it was used an unbalanced panel data, robust regression with White correction, identifying LCS by means of dummies. The results indicate that the LCS affects the quality of accounting information and the stages of growth and maturity in the financial statements have greater relevance and timeliness. This study was not able to identify the effects of the stages LC in conservatism, since the variables of interest were not statistically significant.Esta dissertação busca identificar se os diferentes Estágios de Ciclo de Vida (ECVs) estão relacionados com a qualidade da informação contábil nas empresas brasileiras. Segundo pesquisas internacionais, os diferentes ECVs influenciam a qualidade da informação contábil. Aqui, foram empregadas as métricas de relevância, tempestividade e conservadorismo, de maneira semelhante às utilizadas por Lopes (2009) para verificar a qualidade da informação contábil. Para identificar os Estágios de Ciclo de Vida, foi utilizada a forma de identificação orgânica elaborada por Dickinson (2011), fundamentada nos sinais dos fluxos de caixa da empresa. A amostra deste trabalho é composta por empresas brasileiras que negociaram ações na BM&FBovespa, no período de 2008 à 2013, sendo excluídas as empresas do setor financeiro. O total de empresas que compõem a amostra é de 330, sendo 1.163 observações para o modelo de relevância, 1.163 para o modelo de tempestividade e 1.167 observações para o modelo de conservadorismo. Para verificar os efeitos dos ECVs na qualidade da informação contábil foram utilizados dados em painel desbalanceado e regressões robustas, com a correção de White, identificando os ECVs através de dummies. Os resultados encontrados indicam que os ECVs afetam a qualidade da informação contábil e que nos estágios de Crescimento e Maturidade as informações contábeis apresentam maior relevância e tempestividade. Não foi possível identificar os efeitos dos diferentes ECVs no conservadorismo, pois as variáveis de interesse não foram estatisticamente significantes.Texthttp://repositorio.ufes.br/handle/10/1500porUniversidade Federal do Espírito SantoMestrado em Ciências ContábeisPrograma de Pós-Graduação em Ciências ContábeisUFESBRCentro de Ciências Jurídicas e EconômicasCiclo de vidaQualidade da Informação ContábilRelevânciaTempestividadeDivulgação de informações contábeisContabilidadeCiclosMercado financeiroCiências Contábeis657Ciclo de vida empresarial e qualidade da informação contábil das companhias abertas brasileirasinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da Universidade Federal do Espírito Santo (riUfes)instname:Universidade Federal do Espírito Santo (UFES)instacron:UFESCC-LICENSElicense_urllicense_urltext/plain; charset=utf-849http://repositorio.ufes.br/bitstreams/8fe9c43c-8243-45be-adc8-31a084c5a6a9/download4afdbb8c545fd630ea7db775da747b2fMD52license_textlicense_texttext/html; charset=utf-821328http://repositorio.ufes.br/bitstreams/12ec792b-52ef-4b4c-adae-740c73e458e3/download683d9883b2ad62ac3b8bafc566b2e600MD53license_rdflicense_rdfapplication/rdf+xml; charset=utf-823148http://repositorio.ufes.br/bitstreams/02dd8fd4-3ed5-4a29-92fc-6d33deb42afd/download9da0b6dfac957114c6a7714714b86306MD54LICENSElicense.txtlicense.txttext/plain; charset=utf-81748http://repositorio.ufes.br/bitstreams/8cebd13f-6da0-4195-a307-9ca3ac3e9369/download8a4605be74aa9ea9d79846c1fba20a33MD55ORIGINALtese_8675_Dissertação Wando PDF.pdftese_8675_Dissertação Wando PDF.pdfapplication/pdf1934315http://repositorio.ufes.br/bitstreams/3bc2b45d-bcbb-4cdc-910f-5162ae335a72/downloadfb1305e22a2190f6b20b71719f3fbf29MD5610/15002024-07-02 21:22:45.399oai:repositorio.ufes.br:10/1500http://repositorio.ufes.brRepositório InstitucionalPUBhttp://repositorio.ufes.br/oai/requestopendoar:21082024-07-02T21:22:45Repositório Institucional da Universidade Federal do Espírito Santo (riUfes) - Universidade Federal do Espírito Santo (UFES)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 |
dc.title.none.fl_str_mv |
Ciclo de vida empresarial e qualidade da informação contábil das companhias abertas brasileiras |
title |
Ciclo de vida empresarial e qualidade da informação contábil das companhias abertas brasileiras |
spellingShingle |
Ciclo de vida empresarial e qualidade da informação contábil das companhias abertas brasileiras Costa, Wando Belffi da Ciclo de vida Qualidade da Informação Contábil Relevância Tempestividade Ciências Contábeis Divulgação de informações contábeis Contabilidade Ciclos Mercado financeiro 657 |
title_short |
Ciclo de vida empresarial e qualidade da informação contábil das companhias abertas brasileiras |
title_full |
Ciclo de vida empresarial e qualidade da informação contábil das companhias abertas brasileiras |
title_fullStr |
Ciclo de vida empresarial e qualidade da informação contábil das companhias abertas brasileiras |
title_full_unstemmed |
Ciclo de vida empresarial e qualidade da informação contábil das companhias abertas brasileiras |
title_sort |
Ciclo de vida empresarial e qualidade da informação contábil das companhias abertas brasileiras |
author |
Costa, Wando Belffi da |
author_facet |
Costa, Wando Belffi da |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Almeida, José Elias Feres de |
dc.contributor.author.fl_str_mv |
Costa, Wando Belffi da |
dc.contributor.referee1.fl_str_mv |
Bortolon, Patricia Maria |
dc.contributor.referee2.fl_str_mv |
Costa, Fábio Moraes da |
contributor_str_mv |
Almeida, José Elias Feres de Bortolon, Patricia Maria Costa, Fábio Moraes da |
dc.subject.por.fl_str_mv |
Ciclo de vida Qualidade da Informação Contábil Relevância Tempestividade |
topic |
Ciclo de vida Qualidade da Informação Contábil Relevância Tempestividade Ciências Contábeis Divulgação de informações contábeis Contabilidade Ciclos Mercado financeiro 657 |
dc.subject.cnpq.fl_str_mv |
Ciências Contábeis |
dc.subject.br-rjbn.none.fl_str_mv |
Divulgação de informações contábeis Contabilidade Ciclos Mercado financeiro |
dc.subject.udc.none.fl_str_mv |
657 |
description |
This dissertation aims to identify whether the several life cycle stages (LCS) are related to the quality of accounting information in Brazilian companies. According to international research, those stages influence the quality of accounting information. The relevance, timing and conservatism metrics were apllied similar to the way used by Lopes (2009) to check the quality of accounting information. To identify the life cycle stages, it was used the organic identification elaborated by Dickinson (2011), wherein signals from the company cash flows are used to identify which lifecycle stage is the company in. The sample of this study consists in Brazilian publicly traded firms on the BM&FBovespa from 2008 to 2013. Although financial firms were excluded from the sample. The total amount of firms investigated was 330, summing up a total of 1,163 observations for the relevance model, 1,163 for the timing model and 1.167 observations for the conservatism model. In order to verify the effects of LCS in the quality of accounting information it was used an unbalanced panel data, robust regression with White correction, identifying LCS by means of dummies. The results indicate that the LCS affects the quality of accounting information and the stages of growth and maturity in the financial statements have greater relevance and timeliness. This study was not able to identify the effects of the stages LC in conservatism, since the variables of interest were not statistically significant. |
publishDate |
2015 |
dc.date.submitted.none.fl_str_mv |
2015-05-12 |
dc.date.accessioned.fl_str_mv |
2015-08-21T14:20:02Z |
dc.date.issued.fl_str_mv |
2015-05-12 |
dc.date.available.fl_str_mv |
2016-06-24T06:00:07Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
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http://repositorio.ufes.br/handle/10/1500 |
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http://repositorio.ufes.br/handle/10/1500 |
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por |
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por |
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info:eu-repo/semantics/openAccess |
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openAccess |
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Text |
dc.publisher.none.fl_str_mv |
Universidade Federal do Espírito Santo Mestrado em Ciências Contábeis |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Ciências Contábeis |
dc.publisher.initials.fl_str_mv |
UFES |
dc.publisher.country.fl_str_mv |
BR |
dc.publisher.department.fl_str_mv |
Centro de Ciências Jurídicas e Econômicas |
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Universidade Federal do Espírito Santo Mestrado em Ciências Contábeis |
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Repositório Institucional da Universidade Federal do Espírito Santo (riUfes) |
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