HENDRIKSEN TEORIA DA CONTABILIDADE PDF

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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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The Accounting Review, v. The importance of reporting incentives: earnings management in European private and public firms. Financial reporting incentives for conservative accounting: The influence of legal and political institutions. Journal of Accounting and Economics. Capital allocation and timely accounting recognition of economic losses. Working paper. University of North Carolina and University of Chicago, Journal of International Accounting, Auditing and Taxation, v.

Equity incentives and earnings management. Executive compensation contracts of family firms. University of Texas at Dallas, Disentangling the incentive and entrenchment effects of large shareholdings.

The Journal of Finance, v. The separation of ownership and control in East Asian corporations. Journal of Financial Economics, v. Acesso em: 14 jan. Toward a stewardship theory of management. Academy of Management Review.

Understanding earnings quality: A review of the proxies, their determinants and their consequences. An empirical test of a judgemental international classification of financial reporting practices. Journal of International Business Studies, v. An exploratory comparison of the behavioral dynamics of top management teams in family and nonfamily new ventures: Cohesion, conflict, potency, and consensus. Entrepreneurship Theory and Practice, v. FAMA, E. Journal of Finance, v.

Agency problems and residual claims. Journal of Law and Economics, v. FAN, J. Corporate ownership structure and the informativeness of accounting earnings in East Asia. Evidence from East Asia. Journal of Accounting Research. Rio de Janeiro: Elsevier, The market pricing of accruals quality. Balance sheet versus earnings conservatism in Europe. European Accounting Review, v. Conservatism of earnings reported under international accounting standards: a comparative study.

The changing timeseries properties of earnings, cash flows and accruals: Has financial reporting become more conservative? Teoria da contabilidade. HUNG, M. Financial statement effects of adopting international accounting standards: the case of Germany. Review of Accounting Studies, v. Due process handbook for the IASB. Acesso em: 13 jan. Does accounting conservatism pay?

The International Journal of Accounting, v. Theory of the firm: Managerial behavior, agency costs, and ownership structures. The Information Role of Conservatism. Corporate ownership around the world, Journal of Finance, v. LEUZ, C. LEUZ; C. Earnings management and investor protection: an international comparison. The economic consequences of increased disclosure. MEEK, G. A survey of research on financial reporting in a transnational context.

Journal of Accounting Literature, v. Exploring the auditor-client relationship and the quality of earnings: a case for mandatory auditor rotation.

The Account Review, v. Accounting quality and the longterm mispricing of initial public security offerings. Journal of International Accounting Research, v. PIOT, C. IFRS consequences on accounting conservation within Europe. Acesso em: 16 Mar. The impact of earnings quality on discretionary disclosure: the case of interim reporting. The timeliness of income recognition by European companies: An analysis of institutional and market complexity.

Asymmetric timeliness of earnings, market-tobook and conservatism in financial reporting. Proof that properly anticipated prices fluctuate randomly. Industrial Management Review, v. Efeito da Lei IFRS adoption and accounting quality: a review. SUN, K. Financial reporting quality, capital allocation efficiency, and financing structure: an international study. Working Paper. University of Hawaii at Manoa,

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