FATORES DETERMINANTES DA QUALIDADE DA INFORMAÇÃO CONTÁBIL EM EMPRESAS BRASILEIRAS LISTADAS NA BM&FBOVESPA

• Autor(a) principal: Moura, Geovanne Dias de
• Data de Publicação: 2016
• Outros Autores: Ziliotto, Karina, Mazzioni, Sady
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de contabilidade e organizações
• DOI: 10.11606/rco.v10i27.107810
• Texto Completo: https://www.revistas.usp.br/rco/article/view/107810
• topic: Determinants. Quality of accounting information. Brazilian public companies.; Fatores determinantes. Qualidade da informação contábil. Companhias abertas brasileiras.

The study aimed to analyze the determinants of quality of accounting information in public companies listed on the BM&FBovespa. The quality of information was analyzed through the results management and determinants observed were the level of competition in the market, higher proportions of intangible assets, ownership concentration and corporate governance. A descriptive, document and quantitative research approach. The survey sample consisted of 271 companies in 2008, 278 in 2009, 285 in 2010, 290 in 2011, 294 in 2012, 296 in 2013 and 293 in 2014. The results showed that, among the factors investigated in the period from 2008 to 2014, only two were confirmed. One was the competitiveness factor, whose positive and significant coefficient indicates that less competition was associated with higher earnings management. The other factor was intangibility, which showed a negative and significant coefficient, signaling that companies had higher proportions of intangible assets in its total assets had lower levels of management.