Nelson Carvalho III. E-mail: siudicibus osite. E-mail: emartins usp. E-mail: lnelson usp.
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Caso de Ensino. Marcar todos. Desmarcar todos. Custos, desempenho e estrutura educacional do e Pesquisa descritiva, com abordagem quantitativa e apoiada em pesquisa documental foi desenvolvida para tal. Para medir o conservadorismo condicional foi utilizado o modelo de Ball e Shivakumar This study aims to determine the influence of the convergence of Brazilian accounting standards to the International Accounting Standards on accounting conservatism of Brazilian familiar and non-familiar companies.
Descriptive research with quantitative approach and supported by descriptive research was developed for this purpose. We used the model of Ball and Shivakumar to measure conditional conservatism. The sample consisted of firms in the period , divided into family and non-family firms.
The results of the study rejected the hypothesis that the convergence of Brazilian accounting standards to the International Accounting Standards influenced the level of accounting conservatism of Brazilian companies, both to the full sample and the subsample of non-familiar firms.
Only for family firms such statistical confirmation was possible. Thus, it is concluded that there is evidence that the adoption of IFRS resulted in an increase in the level of accounting conservatism found in the reports of Brazilian family-controlled companies. Santana, A. ALI, A. Corporate disclosures by family firms. Journal of Accounting and Economics, v. Domestic accounting standards,international accounting standards, and the predictability of earnings.
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