Aspectos da Qualidade da Informação Contábil no Contexto Internacional

ID:
47913
Resumo:
Objetivo: – Analisar como as características do ambiente de negócios provocam diferenças na qualidade das informações contábeis no contexto internacional. Metodologia: – Pesquisa descritiva com abordagem quantitativa. Coleta documental na base de dados Thomson Datastream Index Service em uma amostra de 1.406 empresas localizadas em 12 países, no período de 2005 a 2012. Resultados: – As empresas localizadas em países com menor carga tributária, ambiente legal mais forte, maior índice de desenvolvimento econômico e financeiro, de origem legal common law e com maior grau de internacionalização apresentaram médias mais elevadas e com diferenças significativas no ranking agregado da qualidade da informação contábil. O tipo de padrão contábil utilizado também influenciou o posicionamento no ranking agregado da qualidade da informação contábil. Contribuições: – A interação das empresas com mercados externos provoca influência nas escolhas das políticas contábeis. As características ambientais dos países, relacionadas com a transparência, natureza econômica, ambiente legal e tributário, conduzem a níveis diferenciados na qualidade da informação contábil reportada pelas empresas.
Citação ABNT:
MAZZIONI, S.; KLANN, R. C. Aspectos da Qualidade da Informação Contábil no Contexto Internacional. Revista Brasileira de Gestão de Negócios, v. 20, n. 1, p. 92-111, 2018.
Citação APA:
Mazzioni, S., & Klann, R. C. (2018). Aspectos da Qualidade da Informação Contábil no Contexto Internacional. Revista Brasileira de Gestão de Negócios, 20(1), 92-111.
DOI:
10.7819/rbgn.v20i1.2630
Link Permanente:
http://www.spell.org.br/documentos/ver/47913/aspectos-da-qualidade-da-informacao-contabil-no-contexto-internacional/i/pt-br
Tipo de documento:
Artigo
Idioma:
Português
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