EFFECTS OF IFRS ON ACCOUNTING CONSERVATISM: A STUDY IN PUBLIC COMPANIES OF MEMBERS OF GLENIF
Autor(a) principal: | |
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Data de Publicação: | 2015 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Ambiente Contábil |
Texto Completo: | https://periodicos.ufrn.br/ambiente/article/view/6254 |
Resumo: | It is understandable that because the relevance of financial reporting and its importance to the adoption of IFRS in business there is concern about the factors that cause interference in its quality as well as with the criteria used in their training, consistency and evaluation. Among the factors that exert influence on the quality of accounting information is conservatism, defined by Basu (1997) as an asymmetric recognition of losses relative to gains, reflected the bad news faster than the good news. Considering this context, this study aims to assess the magnitude of the influence of IFRS on accounting conservatism levels of the practices adopted in GLENIF member countries, more specifically, Argentina, Brazil, Chile, Colombia, Mexico and Peru in the 2003 period 2013. With a sample of 513 companies and 5643 observations, applied through panel data the original equation Basu (1997) and later was included a dummy variable considering the effects of the adoption of IFRS in conservatism. The results indicated that, even with the adoption of IFRS was noted in Brazil and Mexico the presence of conservadoristas practices. In Argentina it was found opposite situation, IFRS eased conservatism in the country's companies. In Chile, Colombia and Peru non-significant results were insufficient to indicate the presence of conservatism after the adoption of IFRS.Keywords: Accounting Conservatism. IFRS. Model Basu (1997). |
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EFFECTS OF IFRS ON ACCOUNTING CONSERVATISM: A STUDY IN PUBLIC COMPANIES OF MEMBERS OF GLENIFEFECTOS DE LA NIIF PARA CONSERVADURISMO CONTABLE: UN ESTUDIO EN EMPRESAS PÚBLICAS DE LOS MIEMBROS DE GLENIFEFEITOS DAS IFRS NO CONSERVADORISMO CONTÁBIL: UM ESTUDO EM COMPANHIAS ABERTAS DOS PAÍSES MEMBROS DO GLENIFIt is understandable that because the relevance of financial reporting and its importance to the adoption of IFRS in business there is concern about the factors that cause interference in its quality as well as with the criteria used in their training, consistency and evaluation. Among the factors that exert influence on the quality of accounting information is conservatism, defined by Basu (1997) as an asymmetric recognition of losses relative to gains, reflected the bad news faster than the good news. Considering this context, this study aims to assess the magnitude of the influence of IFRS on accounting conservatism levels of the practices adopted in GLENIF member countries, more specifically, Argentina, Brazil, Chile, Colombia, Mexico and Peru in the 2003 period 2013. With a sample of 513 companies and 5643 observations, applied through panel data the original equation Basu (1997) and later was included a dummy variable considering the effects of the adoption of IFRS in conservatism. The results indicated that, even with the adoption of IFRS was noted in Brazil and Mexico the presence of conservadoristas practices. In Argentina it was found opposite situation, IFRS eased conservatism in the country's companies. In Chile, Colombia and Peru non-significant results were insufficient to indicate the presence of conservatism after the adoption of IFRS.Keywords: Accounting Conservatism. IFRS. Model Basu (1997).Es comprensible que, debido a la relevancia de la información financiera y su importancia para la adopción de las NIIF en los negocios existe la preocupación acerca de los factores que causan interferencias en su calidad, así como con los criterios utilizados en su formación, la consistencia y la evaluación. Entre los factores que ejercen influencia en la calidad de la información contable es el conservadurismo, definido por Basu (1997) como un reconocimiento asimétrica de pérdidas relativas a las ganancias, que se refleja la mala noticia más rápido que las buenas noticias. Teniendo en cuenta este contexto, el presente estudio tiene como objetivo evaluar la magnitud de la influencia de las NIIF sobre la contabilidad niveles de conservadurismo de las prácticas adoptadas en los países miembros GLENIF, más específicamente, Argentina, Brasil, Chile, Colombia, México y Perú en el periodo 2003 2013. Con una muestra de 513 empresas y 5.643 observaciones, aplicada a través de un panel de datos de la ecuación original Basu (1997) y más tarde se incluyó una variable ficticia considerar los efectos de la adopción de las NIIF en el conservadurismo. Los resultados indicaron que, incluso con Se observó la adopción de las NIIF en Brasil y México la presencia de prácticas conservadoristas. En Argentina se encontró situación opuesta, la NIIF alivió conservadurismo en las empresas del país. En Chile, Colombia y Perú resultados no significativos fueron insuficientes para indicar la presencia de conservadurismo después de la adopción de las NIIF.Palabras clave: Conservadurismo Contable. NIIF. Modelo Basu (1997).É compreensível que devido a relevância dos relatórios contábeis e sua maior importância com a adoção das IFRS haja nas empresas uma preocupação com os fatores que causam interferência na sua qualidade, bem como, com os critérios utilizados na sua formação, consistência e avaliação. Dentre os fatores que exercem influencia na qualidade das informações contábeis está o conservadorismo, definido por Basu (1997) como um reconhecimento assimétrico das perdas em relação aos ganhos, se refletem as más notícias mais rapidamente do que as boas notícias. Considerando este contexto, o presente estudo tem o objetivo de avaliar as magnitudes das influências das IFRS nos níveis de conservadorismo contábil das práticas adotadas nos países membros do GLENIF, mais especificadamente, Argentina, Brasil, Chile, Colômbia, México e Peru no período de 2003 a 2013. Com uma amostra de 513 empresas e 5643 observações, aplicou-se por meio de dados em painel a equação original de Basu (1997) e, posteriormente, incluiu-se uma variável dummy considerando os efeitos da adoção das IFRS no conservadorismo. Os resultados indicaram que, mesmo com a adoção das IFRS notou-se no Brasil e no México a presença de práticas conservadoristas. Na Argentina constatou-se situação contrária, as IFRS amenizaram o conservadorismo nas empresas do país. Já no Chile, Colômbia e Peru os resultados não significativos foram insuficientes para indicarem a presença de conservadorismo após a adoção das IFRS.Palavras-Chave: Conservadorismo Contábil. IFRS. Modelo de Basu (1997).Portal de Periódicos Eletrônicos da UFRN2015-06-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/6254REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 No. 2 (2015): Jul./Dez.; 76-100REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 Núm. 2 (2015): Jul./Dez.; 76-100REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 7 n. 2 (2015): Jul./Dez.; 76-1002176-9036reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/6254/5400Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessJúnior, Antônio Carlos BrunoziHaberkamp, Angela MariaAlves, Tiago WickstromKronbauer, Clóvis Antônio2019-10-09T22:32:44Zoai:periodicos.ufrn.br:article/6254Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2019-10-09T22:32:44Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false |
dc.title.none.fl_str_mv |
EFFECTS OF IFRS ON ACCOUNTING CONSERVATISM: A STUDY IN PUBLIC COMPANIES OF MEMBERS OF GLENIF EFECTOS DE LA NIIF PARA CONSERVADURISMO CONTABLE: UN ESTUDIO EN EMPRESAS PÚBLICAS DE LOS MIEMBROS DE GLENIF EFEITOS DAS IFRS NO CONSERVADORISMO CONTÁBIL: UM ESTUDO EM COMPANHIAS ABERTAS DOS PAÍSES MEMBROS DO GLENIF |
title |
EFFECTS OF IFRS ON ACCOUNTING CONSERVATISM: A STUDY IN PUBLIC COMPANIES OF MEMBERS OF GLENIF |
spellingShingle |
EFFECTS OF IFRS ON ACCOUNTING CONSERVATISM: A STUDY IN PUBLIC COMPANIES OF MEMBERS OF GLENIF Júnior, Antônio Carlos Brunozi |
title_short |
EFFECTS OF IFRS ON ACCOUNTING CONSERVATISM: A STUDY IN PUBLIC COMPANIES OF MEMBERS OF GLENIF |
title_full |
EFFECTS OF IFRS ON ACCOUNTING CONSERVATISM: A STUDY IN PUBLIC COMPANIES OF MEMBERS OF GLENIF |
title_fullStr |
EFFECTS OF IFRS ON ACCOUNTING CONSERVATISM: A STUDY IN PUBLIC COMPANIES OF MEMBERS OF GLENIF |
title_full_unstemmed |
EFFECTS OF IFRS ON ACCOUNTING CONSERVATISM: A STUDY IN PUBLIC COMPANIES OF MEMBERS OF GLENIF |
title_sort |
EFFECTS OF IFRS ON ACCOUNTING CONSERVATISM: A STUDY IN PUBLIC COMPANIES OF MEMBERS OF GLENIF |
author |
Júnior, Antônio Carlos Brunozi |
author_facet |
Júnior, Antônio Carlos Brunozi Haberkamp, Angela Maria Alves, Tiago Wickstrom Kronbauer, Clóvis Antônio |
author_role |
author |
author2 |
Haberkamp, Angela Maria Alves, Tiago Wickstrom Kronbauer, Clóvis Antônio |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Júnior, Antônio Carlos Brunozi Haberkamp, Angela Maria Alves, Tiago Wickstrom Kronbauer, Clóvis Antônio |
description |
It is understandable that because the relevance of financial reporting and its importance to the adoption of IFRS in business there is concern about the factors that cause interference in its quality as well as with the criteria used in their training, consistency and evaluation. Among the factors that exert influence on the quality of accounting information is conservatism, defined by Basu (1997) as an asymmetric recognition of losses relative to gains, reflected the bad news faster than the good news. Considering this context, this study aims to assess the magnitude of the influence of IFRS on accounting conservatism levels of the practices adopted in GLENIF member countries, more specifically, Argentina, Brazil, Chile, Colombia, Mexico and Peru in the 2003 period 2013. With a sample of 513 companies and 5643 observations, applied through panel data the original equation Basu (1997) and later was included a dummy variable considering the effects of the adoption of IFRS in conservatism. The results indicated that, even with the adoption of IFRS was noted in Brazil and Mexico the presence of conservadoristas practices. In Argentina it was found opposite situation, IFRS eased conservatism in the country's companies. In Chile, Colombia and Peru non-significant results were insufficient to indicate the presence of conservatism after the adoption of IFRS.Keywords: Accounting Conservatism. IFRS. Model Basu (1997). |
publishDate |
2015 |
dc.date.none.fl_str_mv |
2015-06-04 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.ufrn.br/ambiente/article/view/6254 |
url |
https://periodicos.ufrn.br/ambiente/article/view/6254 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.ufrn.br/ambiente/article/view/6254/5400 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Portal de Periódicos Eletrônicos da UFRN |
publisher.none.fl_str_mv |
Portal de Periódicos Eletrônicos da UFRN |
dc.source.none.fl_str_mv |
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 No. 2 (2015): Jul./Dez.; 76-100 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 Núm. 2 (2015): Jul./Dez.; 76-100 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 7 n. 2 (2015): Jul./Dez.; 76-100 2176-9036 reponame:Revista Ambiente Contábil instname:Universidade Federal do Rio Grande do Norte (UFRN) instacron:UFRN |
instname_str |
Universidade Federal do Rio Grande do Norte (UFRN) |
instacron_str |
UFRN |
institution |
UFRN |
reponame_str |
Revista Ambiente Contábil |
collection |
Revista Ambiente Contábil |
repository.name.fl_str_mv |
Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN) |
repository.mail.fl_str_mv |
||prof.mauriciocsilva@gmail.com |
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