Efeitos da adoção da IFRS 15 no gerenciamento de receitas: uma análise dos países do BRICS

• Autor(a) principal: Braga, Paula Graciely da Silva
• Data de Publicação: 2020
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da UFG
• Texto Completo: http://repositorio.bc.ufg.br/tede/handle/tede/10755
• topic: IFRS 15; Gerenciamento de receitas; Discricionariedade; Accruals específicos; Specific accruals; Revenue management; Discretion; CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

International accounting standards are guided by principles, offering managers greater judgment and discretion in the preparation of financial statements. In this environment of accounting standards, as of January 2018, the new revenue recognition standard, entitled IFRS 15, is inserted, having as scope more possibilities of choices and judgments on the part of managers. Such discretion offers the possibility to more accurately portray the economic particularities of each company and, on the other hand, it can facilitate the manipulation of discretionary revenues. In view of this, the present research aimed to analyze whether the adoption of IFRS 15 influenced the practice of earnings management through specific accruals of revenues. As specific objectives, we sought to verify whether this influence differs in each country and in each sector. 1116 companies from countries belonging to the acronym BRICS were analyzed, classified in the sectors of telecommunications, software, engineering, construction and real estate, and the automobile sector, covering a time period from 2016 to 2018. To test the research hypotheses, discretionary revenues were estimated through the model developed by Caylor (2010), and later used as a proxy for revenue management. Multivariate regressions were performed with panel data with robust random effects. The results demonstrate that the effectiveness of IFRS 15 positively influenced the practice of revenue management, in other words, from the adoption of the new revenue recognition standard, there was an increase in management levels by revenue accruals. It was also found that the effects of IFRS 15 differ according to the country and the sector, with a significant difference in China in the engineering, construction and real estate sector.