Comparabilidade das Escolhas Contábeis na Mensuração do Imobilizado de Empresas Listadas na BM&FBOVESPA e na NYSE
DOI:
https://doi.org/10.51341/1984-3925_2018v21n2a5Keywords:
Comparabilidade, Escolhas contábeis, Imobilizado, Índice T, Análise de ConglomeradosAbstract
O estudo teve por objetivo identificar os setores com práticas contábeis similares no reconhecimento do imobilizado, a partir da comparabilidade das escolhas contábeis realizadas por 63 companhias brasileiras pertencentes ao IBOVESPA e por 63 companhias estrangeiras com maior volume de ações negociadas na NYSE, após a adoção das IFRS. Os resultados apontaram um alto ou moderado índice de comparabilidade para as sete práticas investigadas nas companhias listadas em cada bolsa de valores e entre todas as companhias das duas bolsas. A exceção foi a mensuração inicial, em que a alta dispersão das práticas resultou em baixa comparabilidade. Na análise setorial, verificou-se que a comparabilidade das práticas contábeis é maior entre companhias estrangeiras do mesmo setor do que entre as companhias nacionais. Analistas, investidores, reguladores e normatizadores podem se beneficiar dos resultados deste estudo ao avaliarem o tradeoff entre comparabilidade e representação fidedigna no reconhecimento do imobilizado.
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