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2022-06-07T18:46:02Z2022-06-07T18:46:02Z2016193440464http://dx.doi.org/10.21714/1984-3925_2016v19n3a61984-3925http://hdl.handle.net/1843/42334O objetivo do presente estudo foi analisar as característicasdas republicações/refazimentosdas demonstrações contábeis das empresas brasileiras listadas na BM&FBovespa,no período de 1997-2012. Esteestudo, de natureza descritiva, documental,com abordagem quali-quanti, analisou dados de 5.608demonstrações contábeis e relatórios de auditoria,utilizando,como estratégias, a análise de conteúdo e a estatística descritiva. Os resultados evidenciaram que,em média,25% das demonstrações são republicadas;entretanto,apenas 17% delas são do tipo obrigatórioe apenas 8,40% referem-se a alterações quantitativas nas demonstrações contábeis. Verificou-se,ainda,terhavidotendência de aumento das republicações o que acompanhou o crescimento da quantidade de empresas listadas;no entanto, 77,13% dessetotal decorreram de alterações de dados qualitativos. O estudo contribui com a literatura sobre o tema, pois apresenta a dinâmica das republicações ao longo do período que passou por algumas mudanças relevantes,em termos de ambiente normativo,destacando-se a promulgação da Lei Sarbanes-Oxley (SOX) e a adoção das Normas Internacionais (IFRS)This study analyzes the characteristics of the financial restatements issued by Brazilian companies listed on the BM&FBovespa stock exchange from 1997 through 2012. The study, descriptive in nature, employed a mixed, qualitative and quantitative approach in which data from 5608 financial statements and audit reports were analyzed using content analysis and descriptive statistics. The results evidenced that on average 25% of financial statements are republished. Only 17% of these restatements, however, are of the mandatory type and only 8.40% involve quantitative changes to the original financial statements. An increasing tendency to issue restatements was identified, accompanying the increase in the number of listed companies. However, 77.13% of the total restatements issued during the period involved qualitative data changes. This study contributes to the literature on the topic, revealing the movement undergone with respect to financial restatements during a period in which relevant changes were experienced in the regulatory environment, in particular the promulgation of the Sarbanes-Oxley Act (SOX) and the adoption of International Standards (IFRS).porUniversidade Federal de Minas GeraisUFMGBrasilFCE - DEPARTAMENTO DE CIÊNCIAS ADMINISTRATIVASContabilidade, Gestão e GovernançaBolsa de valores de São PauloBalanço (Contabilidade)AuditoriaContabilidadeRepublicaçãoBig fourRegulaçãoAuditoriaDinâmica das republicações das demonstrações contábeis no período de 1997-2012Financial restatement trends in Brazil from 1997-2012info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttps://www.revistacgg.org/index.php/contabil/article/view/1054/440-464Vagner Antonio MarquesDébora Barcelos Buenos AiresNatália Patrícao Paulino CerqueiraLilian Karolina Correia da SilvaHudson Fernandes Amaralinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFMGinstname:Universidade Federal de Minas Gerais (UFMG)instacron:UFMGLICENSELicense.txtLicense.txttext/plain; charset=utf-82042https://repositorio.ufmg.br/bitstream/1843/42334/1/License.txtfa505098d172de0bc8864fc1287ffe22MD51ORIGINALDinâmica das republicações das demonstrações contábeis no período de 1997-2012.pdfDinâmica das republicações das demonstrações contábeis no período de 1997-2012.pdfapplication/pdf883974https://repositorio.ufmg.br/bitstream/1843/42334/2/Din%c3%a2mica%20das%20republica%c3%a7%c3%b5es%20das%20demonstra%c3%a7%c3%b5es%20cont%c3%a1beis%20no%20per%c3%adodo%20de%201997-2012.pdfc2fba7dec49586622c3c4ca47c3bfc64MD521843/423342022-06-07 15:46:02.992oai:repositorio.ufmg.br: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Repositório InstitucionalPUBhttps://repositorio.ufmg.br/oaiopendoar:2022-06-07T18:46:02Repositório Institucional da UFMG - Universidade Federal de Minas Gerais (UFMG)false
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