EVOLUÇÃO DA QUALIDADE DA INFORMAÇÃO CONTÁBIL APÓS UMA DÉCADA DA ADOÇÃO MANDATÓRIA DAS IFRS NO BRASIL
Resumo
Este estudo teve como objetivo analisar a evolução da qualidade da informação contábil (QIC) ao longo da adoção mandatória das IFRS no Brasil. As proxies da QIC utilizadas foram: gerenciamento de resultados, value relevance e conservadorismo, totalizando 1.860, 2.083 e 2.085 observações, respectivamente, de empresas não financeiras listadas na B3. O período abordado foi de 2010 a 2020. O pressuposto assumido no estudo é que um maior período de adoção mandatória das IFRS implica numa maior QIC. Os principais resultados do estudo corroboram as hipóteses, indicando menor gerenciamento de resultados, maior value relevance e mais reconhecimento oportuno de perdas após a adoção mandatória das IFRS. As evidências contribuem para a literatura de QIC, bem como para os usuários e os reguladores das informações contábeis, suprindo uma lacuna sobre o período de aprendizagem da adoção mandatória das IFRS e indicando que a obrigatoriedade de padrões suscita em aumento na QIC.
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DOI: https://doi.org/10.13059/racef.v17i1.1279
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