A GOVERNANÇA CORPORATIVA E O EFEITO DA ADOÇÃO DAS IFRS: O CASO BRASILEIRO

Autores

  • Isabel Costa Lourenço Doutora em Contabilidade pela ISCTE Professora do Instituto Universitário de Lisboa (ISCTE-IUL)
  • Manuel Castelo Branco Doutor em Ciências Empresariais pela Universidade do Minho Professor da Faculdade de Economia da Universidade do Porto

DOI:

https://doi.org/10.4270/ruc.20151157-172

Palavras-chave:

Brasil. IFRS. Normas Internacionais de Contabilidade. Valor Relevante da Informação Contábil.

Resumo

Este estudo analisa o efeito da adoção das International Financial Reporting Standards (IFRS) no valor relevante da informação contábil apresentada pelas empresas brasileiras de capital aberto e a influência do nível de governança corporativa neste processo de mudança do normativo local para o normativo internacional. Analisa-se o efeito da adoção das IFRS no valor relevante da informação contábil das empresas dos segmentos da BM&FBOVESPA que exigem melhores práticas de governança corporativa (Novo Mercado e Nível 2), comparando-o com as empresas dos restantes níveis de adesão a práticas de governação corporativa. Os resultados obtidos sugerem que a adoção das IFRS teve um efeito positivo no valor relevante do resultado líquido mas apenas no grupo de empresas que sinalizam melhores práticas de governação corporativa. Este estudo contribui para literatura que sugere que consoante as características das próprias empresas que as adotam podem ser diferenciadas as consequências económicas da adoção das IFRS.

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Publicado

2015-03-31

Como Citar

Lourenço, I. C., & Branco, M. C. (2015). A GOVERNANÇA CORPORATIVA E O EFEITO DA ADOÇÃO DAS IFRS: O CASO BRASILEIRO. Revista Universo Contábil, 11(1), 157–172. https://doi.org/10.4270/ruc.20151157-172

Edição

v. 11 n. 1 (2015)

Seção

Seção Nacional

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