47032

Renata Turola Takamatsu
Luiz Paulo Lopes Fávero

Revista Brasileira de Gestão de Negócios

Objetivo – O objetivo do presente trabalho foi investigar a relação entre o nível de opacidade dos lucros e o ambiente informacional da empresa, mais especificamente levando-se em consideração os padrões contábeis e a origem legal do sistema. Metodologia – A amostra foi composta por empresas de capital aberto de 20 países classificados como emergentes, com base no índice elaborado pela agência Standard & Poor’s. A base de dados abrangeu as demonstrações contábeis das firmas nativas dessas economias de 2004 a 2013. Para fazer a comparação dos indicadores entre o grupo dos países, levando-se em consideração suas características institucionais, procedeu-se ao teste de Mann-Whitney e ao teste de Kruskal-Wallis. Resultados – Ao avaliar o comportamento das métricas de ambiente informacional em países emergentes, observou-se que referidas medidas apresentaram-se correlacionadas, sugerindo que as proxies de opacidade, mesmo com componentes distintos, carregam informações em comum. Também se observou que a opacidade dos resultados foi menor em países que já haviam transitado para as normas internacionais no período analisado. Ainda nesse âmbito, detectou-se maior nível de suavização de resultados em países de origem legal no direito consuetudinário francês. Contribuições – O presente trabalho contribui para a compreensão da relação entre as características do ambiente informacional da contabilidade e os níveis de opacidade das informações emanadas pela contabilidade. Assim, o trabalho auxiliou gestores, investidores e reguladores a compreender as necessidades dos usuários e como alterações da regulação e características específicas dos países alteram suas perspectivas.

Mercados emergentes, normas internacionais, opacidade dos lucros, origem legal

TAKAMATSU, R. T.; FÁVERO, L. P. L. Opacidade das Informações Contábeis, Adoção das Normas Internacionais e Origem Legal. Revista Brasileira de Gestão de Negócios, v. 19, n. 66, p. 594-612, 2017.

Takamatsu, R. T., & Fávero, L. P. L. (2017). Opacidade das Informações Contábeis, Adoção das Normas Internacionais e Origem Legal. Revista Brasileira de Gestão de Negócios, 19(66), 594-612.

10.7819/rbgn.v0i0.3124

https://www.spell.org.br/documentos/ver/47032/opacidade-das-informacoes-contabeis--adocao-das-normas-internacionais-e-origem-legal/i/pt-br

Artigo

Português

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