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Identifying companies with incremental quality after the adoption of IFRS in Brazil

Grant number: 14/01403-4
Support Opportunities:Scholarships in Brazil - Master
Effective date (Start): June 01, 2014
Effective date (End): February 28, 2015
Field of knowledge:Applied Social Sciences - Administration - Accounting
Acordo de Cooperação: Coordination of Improvement of Higher Education Personnel (CAPES)
Principal Investigator:Sílvio Hiroshi Nakao
Grantee:Roberto Black
Host Institution: Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto (FEARP). Universidade de São Paulo (USP). Ribeirão Preto , SP, Brazil


This study aims to identify a group of companies which there is incremental of accounting information quality with the adoption of IFRS based on economic incentives given by the stock market. The adoption of IFRS is generally associated with an increase in quality of financial statements. However, companies within a country are likely to have different economic incentives regarding the disclosure of information. In this sense, companies treated homogeneously, without considering the trailers economic incentives could contaminate the analysis of the increase in information quality after the adoption of IFRS. Thus, this study assumes that incentives at the level of the enterprises have an important role in the quality of financial statements. This does not imply stating that accounting standards do not matter at all, but that there are other forces that shape the quality of financial statements and accounting standards should be seen as one of these forces. Firstly, this study sought to identify characteristics that could be the cause of an increase or not of the quality of accounting information and thus grouping, by means of a cluster analysis, companies in terms of economic incentives in common. Then, based on the groups identified, will be tested the incremental quality for each group after the adoption of IFRS. For comparison purposes, the period of analysis involves four years before (2004-2007) and four years after (2010-2013) the adoption of IFRS. This work uses the timely recognition of economic events, the smoothing of profits and earnings management as proxies for the quality of accounting information. (AU)

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Academic Publications
(References retrieved automatically from State of São Paulo Research Institutions)
BLACK, Roberto. Heterogeneity in accounting quality after the adoption of IFRS: evidence from Brazil. 2015. Master's Dissertation - Universidade de São Paulo (USP). Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto (PCARP/BC) Ribeirão Preto.

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