Comparability of Accounting Choices in Investment Properties of BM&FBOVESPA and NYSE Listed Companies
Autor(a) principal: | |
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Data de Publicação: | 2017 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Contabilidade, Gestão e Governança |
Texto Completo: | https://revistacgg.org/index.php/contabil/article/view/1124 |
Resumo: | This research aimed to identify the consequence of the accounting choices made by public companies managers listed on the NYSE and the BM&FBOVESPA, in relation to the subsequent measurement of investment properties, through identifying the comparability degree of financial reports from the year 2013. The degree of comparability was calculated using the T index Taplin. In this paper, it was observed that, in a more conservative way, to both stock exchanges, there was increased use of the cost method for the sample companies. Even with the existence of accounting choices, it is considered that there is comparability between accounting practices in the recognition of investment property from the companies listed on the BM&FBOVESPA and NYSE. However, the degree of comparability was presented low for the international comparability and in the medium, near the lower limit for comparability per stock exchange. A curious fact is the presentation of a greater degree of comparability for the companies listed on the BM&FBOVESPA in relation to listed on the NYSE, which is a more developed capital market. In the analysis of the comparability by sector, it was observed a medium degree close to the upper limit. It has also been inferred the low comparability degrees identified may be related to the different choices made by the companies regarding the measurement methods. |
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Comparability of Accounting Choices in Investment Properties of BM&FBOVESPA and NYSE Listed CompaniesComparabilidade das Escolhas Contábeis em Propriedades para Investimentos de Empresas Listadas na BM&FBOVESPA e NYSEComparabilityAccounting ChoicesInvestment PropertieT IndexComparabilidadeEscolhas ContábeisPropriedades para InvestimentoÍndice TThis research aimed to identify the consequence of the accounting choices made by public companies managers listed on the NYSE and the BM&FBOVESPA, in relation to the subsequent measurement of investment properties, through identifying the comparability degree of financial reports from the year 2013. The degree of comparability was calculated using the T index Taplin. In this paper, it was observed that, in a more conservative way, to both stock exchanges, there was increased use of the cost method for the sample companies. Even with the existence of accounting choices, it is considered that there is comparability between accounting practices in the recognition of investment property from the companies listed on the BM&FBOVESPA and NYSE. However, the degree of comparability was presented low for the international comparability and in the medium, near the lower limit for comparability per stock exchange. A curious fact is the presentation of a greater degree of comparability for the companies listed on the BM&FBOVESPA in relation to listed on the NYSE, which is a more developed capital market. In the analysis of the comparability by sector, it was observed a medium degree close to the upper limit. It has also been inferred the low comparability degrees identified may be related to the different choices made by the companies regarding the measurement methods.Esta pesquisa objetivou identificar a consequência das escolhas contábeis realizadas por gestores de companhias abertas listadas na NYSE e na BM&FBOVESPA, com relação à mensuração subsequente de Propriedades para Investimentos, por meio da identificação do grau de comparabilidade dos relatórios financeiros do ano de 2013. O grau de comparabilidade foi calculado por meio do índice T de Taplin. No trabalho, observou-se que, de uma maneira mais conservadora, para ambas as bolsas, houve maior utilização do método do custo pelas empresas da amostra. Mesmo com a existência de escolhas contábeis, considera-se que existe comparabilidade entre as práticas contábeis no reconhecimento em Propriedades para Investimentos das empresas listadas na BM&FBOVESPA e na NYSE. Entretanto, o grau de comparabilidade apresentou-se baixo para a comparabilidade internacional e médio, próximo ao limite inferior, para a comparabilidade por bolsa. Um fato curioso é a apresentação de um grau de comparabilidade maior para as empresas listadas na BM&FBOVESPA, em relação às listadas na NYSE, que é um mercado de capitais mais desenvolvido. Na análise da comparabilidade por setor, observou-se grau médio próximo ao limite superior. Foi possível inferir também que os baixos graus de comparabilidade identificados podem estar relacionados às diferentes escolhas realizadas pelas empresas quanto aos métodos de mensuração.Contabilidade Gestão e Governança2017-04-20info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistacgg.org/index.php/contabil/article/view/112410.51341/1984-3925_2017v20n1a7Contabilidade Gestão e Governança; v. 20 n. 1 (2017); 113-1321984-39251984-3925reponame:Contabilidade, Gestão e Governançainstname:Universidade de Brasília (UnB)instacron:UNBporhttps://revistacgg.org/index.php/contabil/article/view/1124/pdfCopyright (c) 2017 Contabilidade, Gestão e Governançainfo:eu-repo/semantics/openAccessBotinha, Reiner AlvesLemes, Sirlei2017-08-30T23:19:26Zoai:oai.jamg.cloud:article/1124Revistahttp://www.revistacgg.org/index.php/contabilPUBhttps://revistacgg.org/index.php/contabil/oaijamg.cgg@gmail.com1516-70111984-3925opendoar:2017-08-30T23:19:26Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)false |
dc.title.none.fl_str_mv |
Comparability of Accounting Choices in Investment Properties of BM&FBOVESPA and NYSE Listed Companies Comparabilidade das Escolhas Contábeis em Propriedades para Investimentos de Empresas Listadas na BM&FBOVESPA e NYSE |
title |
Comparability of Accounting Choices in Investment Properties of BM&FBOVESPA and NYSE Listed Companies |
spellingShingle |
Comparability of Accounting Choices in Investment Properties of BM&FBOVESPA and NYSE Listed Companies Botinha, Reiner Alves Comparability Accounting Choices Investment Propertie T Index Comparabilidade Escolhas Contábeis Propriedades para Investimento Índice T |
title_short |
Comparability of Accounting Choices in Investment Properties of BM&FBOVESPA and NYSE Listed Companies |
title_full |
Comparability of Accounting Choices in Investment Properties of BM&FBOVESPA and NYSE Listed Companies |
title_fullStr |
Comparability of Accounting Choices in Investment Properties of BM&FBOVESPA and NYSE Listed Companies |
title_full_unstemmed |
Comparability of Accounting Choices in Investment Properties of BM&FBOVESPA and NYSE Listed Companies |
title_sort |
Comparability of Accounting Choices in Investment Properties of BM&FBOVESPA and NYSE Listed Companies |
author |
Botinha, Reiner Alves |
author_facet |
Botinha, Reiner Alves Lemes, Sirlei |
author_role |
author |
author2 |
Lemes, Sirlei |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Botinha, Reiner Alves Lemes, Sirlei |
dc.subject.por.fl_str_mv |
Comparability Accounting Choices Investment Propertie T Index Comparabilidade Escolhas Contábeis Propriedades para Investimento Índice T |
topic |
Comparability Accounting Choices Investment Propertie T Index Comparabilidade Escolhas Contábeis Propriedades para Investimento Índice T |
description |
This research aimed to identify the consequence of the accounting choices made by public companies managers listed on the NYSE and the BM&FBOVESPA, in relation to the subsequent measurement of investment properties, through identifying the comparability degree of financial reports from the year 2013. The degree of comparability was calculated using the T index Taplin. In this paper, it was observed that, in a more conservative way, to both stock exchanges, there was increased use of the cost method for the sample companies. Even with the existence of accounting choices, it is considered that there is comparability between accounting practices in the recognition of investment property from the companies listed on the BM&FBOVESPA and NYSE. However, the degree of comparability was presented low for the international comparability and in the medium, near the lower limit for comparability per stock exchange. A curious fact is the presentation of a greater degree of comparability for the companies listed on the BM&FBOVESPA in relation to listed on the NYSE, which is a more developed capital market. In the analysis of the comparability by sector, it was observed a medium degree close to the upper limit. It has also been inferred the low comparability degrees identified may be related to the different choices made by the companies regarding the measurement methods. |
publishDate |
2017 |
dc.date.none.fl_str_mv |
2017-04-20 |
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://revistacgg.org/index.php/contabil/article/view/1124 10.51341/1984-3925_2017v20n1a7 |
url |
https://revistacgg.org/index.php/contabil/article/view/1124 |
identifier_str_mv |
10.51341/1984-3925_2017v20n1a7 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revistacgg.org/index.php/contabil/article/view/1124/pdf |
dc.rights.driver.fl_str_mv |
Copyright (c) 2017 Contabilidade, Gestão e Governança info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2017 Contabilidade, Gestão e Governança |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Contabilidade Gestão e Governança |
publisher.none.fl_str_mv |
Contabilidade Gestão e Governança |
dc.source.none.fl_str_mv |
Contabilidade Gestão e Governança; v. 20 n. 1 (2017); 113-132 1984-3925 1984-3925 reponame:Contabilidade, Gestão e Governança instname:Universidade de Brasília (UnB) instacron:UNB |
instname_str |
Universidade de Brasília (UnB) |
instacron_str |
UNB |
institution |
UNB |
reponame_str |
Contabilidade, Gestão e Governança |
collection |
Contabilidade, Gestão e Governança |
repository.name.fl_str_mv |
Contabilidade, Gestão e Governança - Universidade de Brasília (UnB) |
repository.mail.fl_str_mv |
jamg.cgg@gmail.com |
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1798315267663593472 |