ACCOUNTING CHOICE: INVESTMENT PROPERTIES IN BRAZILIAN NON-FINANCIAL PUBLIC COMPANIES

• Autor(a) principal: Costa, Thiago de Abreu
• Data de Publicação: 2013
• Outros Autores: Silva, Adolfo Henrique Coutinho e, Laurencel, Luiz da Costa
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de contabilidade e organizações
• Texto Completo: https://www.revistas.usp.br/rco/article/view/55429
• topic: Propriedades Para Investimento; Gerenciamento de Resultado; Escolha de Práticas Contábeis; Normas Internacionais de Contabilidade; Valor Justo.; Investment Properties; Earning Management; Accounting Choice; International Accounting Standards; Fair Value.

The objective of the article was to analyze the economic incentives for selection of method (cost or fair value) of accounting measurement of properties for investment on the part of Brazilian companies not traded financial. A quantitative analysis has been carried out through univariate statistics (average difference test Mann-Whitney U test and proportions tests) and multivariate (logistic regression) for analysis of 36 companies with investment properties. The results show that only 14 companies (39%) opted for the fair value method for measurement of its properties for investment. The Univariate and multivariate data suggest that only the net income variable was statistically significant to explain the method of measurement of investment properties chosen by companies. In general companies with smaller net income are more likely to use the fair value method. The study is relevant by allows knowing the types of choices of accounting practices carried out by administered in period after the implementation of IFRS.