Comparability of Accounting Choices in Investment Properties of BM&FBOVESPA and NYSE Listed Companies

Detalhes bibliográficos
Autor(a) principal: Botinha, Reiner Alves
Data de Publicação: 2017
Outros Autores: Lemes, Sirlei
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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spelling 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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