35250

Carlos Henrique Silva do Carmo
Alex Mussoi Ribeiro
Luiz Nelson Guedes de Carvalho

Contabilidade Vista & Revista

O objetivo desta pesquisa é investigar a influência de grupos de interesse (lobby) no processo de normatização contábil internacional empreendido pelo International Accounting Standards Board – IASB. Para cumprir tal meta, foram utilizadas as 302 cartas de comentários enviadas ao IASB por conta do discussion paper Leases Preliminary Views no período de março a julho de 2009. Os respondentes foram classificados em preparadores, profissionais contábeis, normatizadores, acadêmicos. Além disto, foram testadas características como o número de representantes nativos no board do IASB, o montante total de financiamento do Board efetuado pelas entidades do país do respondente e o índice de capitalização do mercado local. Em seguida foram identificadas as opiniões de cada respondente em relação à nova contabilização proposta para as entidades arrendatárias em relação aos contratos de leasing. Utilizou-se da técnica da regressão logística para verificar se as características identificadas nos respondentes tiveram influência na posição manifestada pelo IASB no Exposure Draft sobre Leasing emitido logo após o discussion paper. Os resultados sugerem que apenas as opiniões de Profissionais contábeis, normatizadores nacionais e acadêmicos exerceram influência nas decisões tomadas pelo normatizador contábil no caso do Leasing.

Grupos de Interesse, IASB, Leasing, Lobbying, Regulação Contábil

CARMO, C. H. S.; RIBEIRO, A. M.; CARVALHO, L. N. G. Influência dos grupos de interesse no processo de normatização contábil internacional: o caso do Discussion Paper sobre Leasing. Contabilidade Vista & Revista, v. 25, n. 2, p. 98-118, 2014.

Carmo, C. H. S., Ribeiro, A. M., & Carvalho, L. N. G. (2014). Influência dos grupos de interesse no processo de normatização contábil internacional: o caso do Discussion Paper sobre Leasing. Contabilidade Vista & Revista, 25(2), 98-118.

https://www.spell.org.br/documentos/ver/35250/influencia-dos-grupos-de-interesse-no-processo-de-normatizacao-contabil-internacional--o-caso-do-discussion-paper-sobre-leasing/i/pt-br

Artigo

Português

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