CLASSIFICATION OF INTERESTS AND DIVIDENDS IN THE STATEMENT OF CASH FLOWS OF BRAZILIAN COMPANIES

Detalhes bibliográficos
Autor(a) principal: Silvestre, Lara Núbia
Data de Publicação: 2015
Outros Autores: Malaquias, Rodrigo Fernandes
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/5532
Resumo: The aim of this paper was to verify the classification of interests and dividends in the Statement of Cash Flow of Brazilian listed companies. We used a sample of 66 companies: 22 that also trade stocks on the New York Stock Exchange, 22 that belong to the New Market of BM&FBOVESPA, and 22 of the Traditional Market of BM&FBOVESPA. In each Statement, we observed how the interest and the dividends were classified. The following results were obtained: i) interest received and dividends paid were classified in the entire sample as belonging to the operating and financing flows, respectively; ii) the classification of dividends received and interest paid was not registered homogeneous, since it was considered only by part of the companies as operating; and iii) there was no significant difference between the criteria for classifying interest and dividends between the three different markets analyzed.Keywords: Accounting; Accounting Standards; Transparency.
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spelling CLASSIFICATION OF INTERESTS AND DIVIDENDS IN THE STATEMENT OF CASH FLOWS OF BRAZILIAN COMPANIESCLASSIFICACIÓN DE INTERESES Y DIVIDENDOS EN EL ESTADO DE FLUJOS DE FUNDOS DE LAS EMPRESAS BRASILEÑASCLASSIFICAÇÃO DOS JUROS E DIVIDENDOS NA DEMONSTRAÇÃO DOS FLUXOS DE CAIXA DAS EMPRESAS BRASILEIRASThe aim of this paper was to verify the classification of interests and dividends in the Statement of Cash Flow of Brazilian listed companies. We used a sample of 66 companies: 22 that also trade stocks on the New York Stock Exchange, 22 that belong to the New Market of BM&FBOVESPA, and 22 of the Traditional Market of BM&FBOVESPA. In each Statement, we observed how the interest and the dividends were classified. The following results were obtained: i) interest received and dividends paid were classified in the entire sample as belonging to the operating and financing flows, respectively; ii) the classification of dividends received and interest paid was not registered homogeneous, since it was considered only by part of the companies as operating; and iii) there was no significant difference between the criteria for classifying interest and dividends between the three different markets analyzed.Keywords: Accounting; Accounting Standards; Transparency.El objetivo de este trabajo fue verificar la clasificación de los intereses y dividendos en el Estado de Flujos de Fundos de empresas brasileñas que cotizan en bolsa. Para la investigación, se utilizó la muestra de 66 empresas, con 22 que también tenen acciones en el New York Stock Exchange, 22 que pertencén ala Nuevo Mercadodela BM&FBOVESPA, y 22 que pertencén al mercado tradicional dela BM&FBOVESPA. En cada demonstración se analizó donde se habían clasificado los intereses y los dividendos. Se obtuvieron los siguientes resultados: i) los intereses recibidos y los dividendos pagados se clasificaron en toda la muestra como pertenecientes a los flujos de operación y financiamiento, respectivamente; ii) la clasificación de los dividendos cobrados y los intereses pagados no fueran homogénea, ya que sólo algunas de las empresas clasificaran estas cuentas como flujos de operación; y iii) no hubo diferencia significativa entre los criterios para la clasificación de los intereses y dividendos entre los tres segmentos de mercados analizados.Palabras-clave: Contabilidad; Normas Internacionales de Contabilidad; Transparencia.O objetivo principal deste trabalho foi analisar a classificação dos juros e dividendos nas Demonstrações de Fluxo de Caixa de empresas brasileiras de capital aberto. Utilizou-se amostra de 66 empresas, sendo: 22 que também negociam ações na bolsa de valores de Nova York, 22 do Novo Mercado da BM&FBOVESPA e 22 do Mercado Tradicional da BM&FBOVESPA. Em cada Demonstração coletada, analisaram-se onde os juros e os dividendos haviam sido classificados. Como principais resultados, foi observado que: i) juros recebidos e dividendos pagos foram classificados em toda a amostra como pertencentes aos fluxos operacional e financiamento, respectivamente; ii) a classificação de dividendos recebidos e juros pagos não se registrou homogênea, já que foram considerados apenas por parte das empresas como operacionais; e iii) não houve divergência estatisticamente significativa entre os critérios para classificar juros e dividendos entre os três diferentes mercados analisados.Palavras-Chave: Contabilidade; Normas Contábeis; Transparência.Portal de Periódicos Eletrônicos da UFRN2015-06-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/5532REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 No. 2 (2015): Jul./Dez.; 119-134REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 Núm. 2 (2015): Jul./Dez.; 119-134REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 7 n. 2 (2015): Jul./Dez.; 119-1342176-9036reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/5532/5403Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessSilvestre, Lara NúbiaMalaquias, Rodrigo Fernandes2019-10-09T22:32:44Zoai:periodicos.ufrn.br:article/5532Revistahttps://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 CLASSIFICATION OF INTERESTS AND DIVIDENDS IN THE STATEMENT OF CASH FLOWS OF BRAZILIAN COMPANIES
CLASSIFICACIÓN DE INTERESES Y DIVIDENDOS EN EL ESTADO DE FLUJOS DE FUNDOS DE LAS EMPRESAS BRASILEÑAS
CLASSIFICAÇÃO DOS JUROS E DIVIDENDOS NA DEMONSTRAÇÃO DOS FLUXOS DE CAIXA DAS EMPRESAS BRASILEIRAS
title CLASSIFICATION OF INTERESTS AND DIVIDENDS IN THE STATEMENT OF CASH FLOWS OF BRAZILIAN COMPANIES
spellingShingle CLASSIFICATION OF INTERESTS AND DIVIDENDS IN THE STATEMENT OF CASH FLOWS OF BRAZILIAN COMPANIES
Silvestre, Lara Núbia
title_short CLASSIFICATION OF INTERESTS AND DIVIDENDS IN THE STATEMENT OF CASH FLOWS OF BRAZILIAN COMPANIES
title_full CLASSIFICATION OF INTERESTS AND DIVIDENDS IN THE STATEMENT OF CASH FLOWS OF BRAZILIAN COMPANIES
title_fullStr CLASSIFICATION OF INTERESTS AND DIVIDENDS IN THE STATEMENT OF CASH FLOWS OF BRAZILIAN COMPANIES
title_full_unstemmed CLASSIFICATION OF INTERESTS AND DIVIDENDS IN THE STATEMENT OF CASH FLOWS OF BRAZILIAN COMPANIES
title_sort CLASSIFICATION OF INTERESTS AND DIVIDENDS IN THE STATEMENT OF CASH FLOWS OF BRAZILIAN COMPANIES
author Silvestre, Lara Núbia
author_facet Silvestre, Lara Núbia
Malaquias, Rodrigo Fernandes
author_role author
author2 Malaquias, Rodrigo Fernandes
author2_role author
dc.contributor.author.fl_str_mv Silvestre, Lara Núbia
Malaquias, Rodrigo Fernandes
description The aim of this paper was to verify the classification of interests and dividends in the Statement of Cash Flow of Brazilian listed companies. We used a sample of 66 companies: 22 that also trade stocks on the New York Stock Exchange, 22 that belong to the New Market of BM&FBOVESPA, and 22 of the Traditional Market of BM&FBOVESPA. In each Statement, we observed how the interest and the dividends were classified. The following results were obtained: i) interest received and dividends paid were classified in the entire sample as belonging to the operating and financing flows, respectively; ii) the classification of dividends received and interest paid was not registered homogeneous, since it was considered only by part of the companies as operating; and iii) there was no significant difference between the criteria for classifying interest and dividends between the three different markets analyzed.Keywords: Accounting; Accounting Standards; Transparency.
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/5532
url https://periodicos.ufrn.br/ambiente/article/view/5532
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/5532/5403
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.; 119-134
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 Núm. 2 (2015): Jul./Dez.; 119-134
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 7 n. 2 (2015): Jul./Dez.; 119-134
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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