Uncertainty Expressions in Accounting Standards: is there any effect of time in the differences of perception?

• Autor(a) principal: Malaquias, Rodrigo Fernandes
• Data de Publicação: 2017
• Outros Autores: Machado, Thalyson Renan Bitencourt, Sá, Fernanda Franco de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Contabilidade, Gestão e Governança
• Texto Completo: https://revistacgg.org/index.php/contabil/article/view/1099
• topic: Uncertainty Expressions; Financial Instruments; IASB; Expressões de Incerteza; Instrumentos Financeiros; IASB

This paper examines whether differences in the perception of uncertainty expressions persist over time. The empirical analysis of this question involved two approaches: quantitative (with tests to compare means, medians, regression analysis with ordinary least squares and quantile regression), and qualitative, with interviews. Principal findings are that the differences in the perceptions of participants with respect to uncertainty expressions were not statistically significant, which differs from the findings reported in previous studies. This may be indicative of a tendency toward elimination of potential differences in the interpretation of accounting standards over time.