NDLI: IFRS e probabilidade de republicação: um estudo das empresas brasileiras listadas na Bovespa

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IFRS e probabilidade de republicação: um estudo das empresas brasileiras listadas na Bovespa

Content Provider	Semantic Scholar
Author	Soares, Cosmeilson Rodrigues Motoki, Fabio Yoshio Suguri Monte-Mor, Danilo Soares
Copyright Year	2018
Abstract	This study analyzed the transition and post-transition period of the adoption of the International Financial Reporting Standards (IFRS) in Brazil, and its main objective was to elucidate its implications both in republishing financial reports and in issuing an accounting audit opinion, with qualification or disapproval. This research analyzed 613 companies listed on BM&FBovespa from 2001 to 2016. The analysis was prepared through a Logit model, testing the hypotheses that the adoption of IFRS in Brazil would reduce both the probability of republishing and of issuing an opinion with qualification or disapproval. The results have indicated that both in the transition and in the post-IFRS periods there was a reduction in the probability of opinions with qualification or disapproval, with a stronger effect on the latter. These results indicate that the IFRS may have positively impacted reporting quality, but not as strongly as desired.
Starting Page	70
Ending Page	83
Page Count	14
File Format	PDF HTM / HTML
DOI	10.16930/2237-7662/rccc.v17n52.2694
Alternate Webpage(s)	http://revista.crcsc.org.br/index.php/CRCSC/article/download/2694/2030
Alternate Webpage(s)	https://doi.org/10.16930/2237-7662%2Frccc.v17n52.2694
Volume Number	17
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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