Repositório Digital

A- A A+

Effects of IFRS on accounting information quality : evidence for Brazil

.

Effects of IFRS on accounting information quality : evidence for Brazil

Mostrar registro completo

Estatísticas

Título Effects of IFRS on accounting information quality : evidence for Brazil
Autor Silva Junior, Julio Cesar Araujo da
Caldeira, João Frois
Torrent, Hudson da Silva
Abstract Understanding the effects of the International Financial Reporting Standards (IFRS) on accounting quality is fundamental for policy makers and financial market players in general. This paper analyzes whether the adoption of IFRS in Brazil has had the impact on accounting informational quality. To this end, a differentiated empirical strategy was adopted based on two steps: first, a matching of voluntary adopters of norms and non-adopters by propensity score is performed to construct control groups. This is important to mitigate the selection bias problem. Second, the measures of value relevance, timeliness and conservatism of accounting information are estimated using panel data models. The period of analysis extends from 2006 to 2010, with annual information for the first stage and quarterly for the second. The results show a positive impact of international standards on the value relevance. However, for the measures of timeliness and conservatism, sufficient evidence was not found to indicate any impact on the group of companies evaluated.
Contido em International Journal of Economics and Finance. Toronto, Canada. Vol. 9, no. 5 (2017), p. 44-57
Assunto Análise de dados
Brasil
Econometria
Informação contábil
Pontuação de propensão
Qualidade da informação
[en] Accounting information quality
[en] Brazil
[en] IFRS
[en] Panel data analysis
[en] Propensity score matching
Origem Estrangeiro
Tipo Artigo de periódico
URI http://hdl.handle.net/10183/163276
Arquivos Descrição Formato
001019873.pdf (596.4Kb) Texto completo Adobe PDF Visualizar/abrir

Este item está licenciado na Creative Commons License

Este item aparece na(s) seguinte(s) coleção(ões)


Mostrar registro completo

Percorrer



  • O autor é titular dos direitos autorais dos documentos disponíveis neste repositório e é vedada, nos termos da lei, a comercialização de qualquer espécie sem sua autorização prévia.
    Projeto gráfico elaborado pelo Caixola - Clube de Criação Fabico/UFRGS Powered by DSpace software, Version 1.8.1.