ADOPTION OF THE STANDARD IFRS AND EARNINGS QUALITY: THE EARNINGS PERSISTENCE OF LISTED COMPANIES AT BM&FBOVESPA
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Data de Publicação: | 2017 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por eng |
Título da fonte: | Revista de contabilidade e organizações |
Texto Completo: | https://www.revistas.usp.br/rco/article/view/125846 |
Resumo: | The objective of this research was to analyze the relationship between earnings persistence, of companies listed on the BM&FBovespa, compared to IFRS. The research was based on data from financial statements, separate pre-convergence (2003-2007 years), and post-convergence (2010-2014 years), thus resulting in a sample of 235 companies, with 2,350 observations. To calculate the proxy of earnings quality has been taken based on this model in the papers of Dechow and Schrand (2004), Dechow, Ge, and Schrand (2010) and Perotti and Wagenhofer (2014), which considers the β as the measure of earnings persistence. The findings showed that there was an increase in the quality of earnings after the adoption of IFRS for companies of BM&FBovespa, showing consistency with the international researches in which convergence to international accounting standards, based on principles rather than rules, could result in an increase in earnings quality for companies. |
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ADOPTION OF THE STANDARD IFRS AND EARNINGS QUALITY: THE EARNINGS PERSISTENCE OF LISTED COMPANIES AT BM&FBOVESPAADOÇÃO AO PADRÃO IFRS E EARNINGS QUALITY: A PERSISTÊNCIA DO LUCRO DAS EMPRESAS LISTADAS NA BM&FBOVESPAEarnings QualityIFRSEarnings Persistence.Qualidade do LucroPadrão IFRSPersistência do Lucro.The objective of this research was to analyze the relationship between earnings persistence, of companies listed on the BM&FBovespa, compared to IFRS. The research was based on data from financial statements, separate pre-convergence (2003-2007 years), and post-convergence (2010-2014 years), thus resulting in a sample of 235 companies, with 2,350 observations. To calculate the proxy of earnings quality has been taken based on this model in the papers of Dechow and Schrand (2004), Dechow, Ge, and Schrand (2010) and Perotti and Wagenhofer (2014), which considers the β as the measure of earnings persistence. The findings showed that there was an increase in the quality of earnings after the adoption of IFRS for companies of BM&FBovespa, showing consistency with the international researches in which convergence to international accounting standards, based on principles rather than rules, could result in an increase in earnings quality for companies.O objetivo dessa pesquisa foi o de analisar a relação entre a persistência do lucro das empresas listadas na BM&FBovespa, em comparação ao padrão IFRS. A pesquisa teve como base os dados das demonstrações financeiras, separadas em pré-convergência (anos de 2003 a 2007), e pós-convergência (anos de 2010 a 2014), resultando assim, em uma amostra de 235 empresas, com 2.350 observações. Para o cálculo da proxy de qualidade do lucro, tomou-se por base o modelo presente nos trabalhos de Dechow e Schrand (2004), Dechow, Ge, e Schrand (2010) e Perotti e Wagenhofer (2014), que considera o coeficiente angular β como a medida para a persistência nos lucros. Os achados da pesquisa demonstraram que houve aumento na qualidade do lucro após a adoção das IFRS, mostrando consistência com as pesquisas internacionais nas quais a convergência às normas internacionais de contabilidade, poderia resultar em um aumento na qualidade do lucro para as companhias.Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto2017-05-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPesquisa Empiricaapplication/pdfapplication/pdfapplication/xmlhttps://www.revistas.usp.br/rco/article/view/12584610.11606/rco.v11i29.125846Revista de Contabilidade e Organizações; Vol. 11 No. 29 (2017); 46-55Revista de Contabilidade e Organizações; Vol. 11 Núm. 29 (2017); 46-55Revista de Contabilidade e Organizações; v. 11 n. 29 (2017); 46-551982-6486reponame:Revista de contabilidade e organizaçõesinstname:Universidade de São Paulo (USP)instacron:USPporenghttps://www.revistas.usp.br/rco/article/view/125846/129371https://www.revistas.usp.br/rco/article/view/125846/150755https://www.revistas.usp.br/rco/article/view/125846/146264Copyright (c) 2017 Revista de Contabilidade e Organizaçõesinfo:eu-repo/semantics/openAccessSilva, Josimar Pires daBonfim, Mariana PereiraNiyama, Jorge KatsumiSilva, César Augusto Tibúrcio2020-06-25T13:36:25Zoai:revistas.usp.br:article/125846Revistahttps://www.revistas.usp.br/rcoPUBhttps://www.revistas.usp.br/rco/oairco@usp.br1982-64861982-6486opendoar:2020-06-25T13:36:25Revista de contabilidade e organizações - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
ADOPTION OF THE STANDARD IFRS AND EARNINGS QUALITY: THE EARNINGS PERSISTENCE OF LISTED COMPANIES AT BM&FBOVESPA ADOÇÃO AO PADRÃO IFRS E EARNINGS QUALITY: A PERSISTÊNCIA DO LUCRO DAS EMPRESAS LISTADAS NA BM&FBOVESPA |
title |
ADOPTION OF THE STANDARD IFRS AND EARNINGS QUALITY: THE EARNINGS PERSISTENCE OF LISTED COMPANIES AT BM&FBOVESPA |
spellingShingle |
ADOPTION OF THE STANDARD IFRS AND EARNINGS QUALITY: THE EARNINGS PERSISTENCE OF LISTED COMPANIES AT BM&FBOVESPA Silva, Josimar Pires da Earnings Quality IFRS Earnings Persistence. Qualidade do Lucro Padrão IFRS Persistência do Lucro. |
title_short |
ADOPTION OF THE STANDARD IFRS AND EARNINGS QUALITY: THE EARNINGS PERSISTENCE OF LISTED COMPANIES AT BM&FBOVESPA |
title_full |
ADOPTION OF THE STANDARD IFRS AND EARNINGS QUALITY: THE EARNINGS PERSISTENCE OF LISTED COMPANIES AT BM&FBOVESPA |
title_fullStr |
ADOPTION OF THE STANDARD IFRS AND EARNINGS QUALITY: THE EARNINGS PERSISTENCE OF LISTED COMPANIES AT BM&FBOVESPA |
title_full_unstemmed |
ADOPTION OF THE STANDARD IFRS AND EARNINGS QUALITY: THE EARNINGS PERSISTENCE OF LISTED COMPANIES AT BM&FBOVESPA |
title_sort |
ADOPTION OF THE STANDARD IFRS AND EARNINGS QUALITY: THE EARNINGS PERSISTENCE OF LISTED COMPANIES AT BM&FBOVESPA |
author |
Silva, Josimar Pires da |
author_facet |
Silva, Josimar Pires da Bonfim, Mariana Pereira Niyama, Jorge Katsumi Silva, César Augusto Tibúrcio |
author_role |
author |
author2 |
Bonfim, Mariana Pereira Niyama, Jorge Katsumi Silva, César Augusto Tibúrcio |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Silva, Josimar Pires da Bonfim, Mariana Pereira Niyama, Jorge Katsumi Silva, César Augusto Tibúrcio |
dc.subject.por.fl_str_mv |
Earnings Quality IFRS Earnings Persistence. Qualidade do Lucro Padrão IFRS Persistência do Lucro. |
topic |
Earnings Quality IFRS Earnings Persistence. Qualidade do Lucro Padrão IFRS Persistência do Lucro. |
description |
The objective of this research was to analyze the relationship between earnings persistence, of companies listed on the BM&FBovespa, compared to IFRS. The research was based on data from financial statements, separate pre-convergence (2003-2007 years), and post-convergence (2010-2014 years), thus resulting in a sample of 235 companies, with 2,350 observations. To calculate the proxy of earnings quality has been taken based on this model in the papers of Dechow and Schrand (2004), Dechow, Ge, and Schrand (2010) and Perotti and Wagenhofer (2014), which considers the β as the measure of earnings persistence. The findings showed that there was an increase in the quality of earnings after the adoption of IFRS for companies of BM&FBovespa, showing consistency with the international researches in which convergence to international accounting standards, based on principles rather than rules, could result in an increase in earnings quality for companies. |
publishDate |
2017 |
dc.date.none.fl_str_mv |
2017-05-31 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Pesquisa Empirica |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistas.usp.br/rco/article/view/125846 10.11606/rco.v11i29.125846 |
url |
https://www.revistas.usp.br/rco/article/view/125846 |
identifier_str_mv |
10.11606/rco.v11i29.125846 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/rco/article/view/125846/129371 https://www.revistas.usp.br/rco/article/view/125846/150755 https://www.revistas.usp.br/rco/article/view/125846/146264 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2017 Revista de Contabilidade e Organizações info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2017 Revista de Contabilidade e Organizações |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf application/xml |
dc.publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto |
publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto |
dc.source.none.fl_str_mv |
Revista de Contabilidade e Organizações; Vol. 11 No. 29 (2017); 46-55 Revista de Contabilidade e Organizações; Vol. 11 Núm. 29 (2017); 46-55 Revista de Contabilidade e Organizações; v. 11 n. 29 (2017); 46-55 1982-6486 reponame:Revista de contabilidade e organizações instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Revista de contabilidade e organizações |
collection |
Revista de contabilidade e organizações |
repository.name.fl_str_mv |
Revista de contabilidade e organizações - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
rco@usp.br |
_version_ |
1797054145430028288 |