Padrões contábeis e qualidade informacional: investigação nos bancos listados na BM&FBovespa

Detalhes bibliográficos
Ano de defesa: 2012
Autor(a) principal: Farias, José Barbosa de
Orientador(a): Não Informado pela instituição
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Não Informado pela instituição
Programa de Pós-Graduação: Não Informado pela instituição
Departamento: Não Informado pela instituição
País: Não Informado pela instituição
Palavras-chave em Português:
Link de acesso: http://www.repositorio.ufc.br/handle/riufc/16401
Resumo: The creation of the Accounting Pronouncements Committee in 2005 and the enactment of Law No. 11,638 in Brazil in 2007 inaugurated the process of accounting harmonization in effect since the 1970s, paving the way for the convergence of Brazilian accounting standards with international standards (IFRS). Accordingly, the Central Bank has determined that from 2010 the financial institutions operating in the country should prepare and publish consolidated financial statements in IFRS too. Considering that different accounting practices can also generate different results, this study investigated the impact of IFRS adoption on behalf of patrimonial, economic and financial situation of the banks and on the informational quality of their financial demonstrations. Thus, we analyzed the impact of adopting IFRS on financial indicators and on the level of unconditional conservatism of financial statements; and we identified the account groups responsible for major changes in the results of the indicators and the international standards (IFRS) that most influenced their occurrence. The sample met the 18 banks listed on the BM & FBovespa which in 2010 developed and released its consolidated financial statements in the two standards, extending the study to statements released in 2009 by 10 of these banks. We examined 14 economic and financial indicators, being 4 from Liquidity Group (Docking, Instant Cash, Credit Participation and Participation of Liquid Credit), 4 from Asset and Funding Structure Group (Relationship Loans / Deposits, Leverage, Capitalization and Basel), 2 from Loan Portfolio Quality Group (Default and Overdue versus Net Worth) and 4 from Performance Group (Financial Margin 1, Financial Margin 2, Efficiency and Return on Net Worth). To assess the impacts on the informational quality of financial statements, we used the Gray’s Conservatism Index. After applying the tests of differences in means of two paired samples (t-test and Wilcoxon), the results revealed significant differences in the following indicators: Liquidity in 2010, Asset and Funding Structure in 2009, Loan Portfolio Quality Group in 2009, 2010 and 2009-2010. There were also significant differences in the indicators of Credit Participation, Participation of Liquid Credit, Leverage, and Overdue versus Net Worth. The balances of account groups Allowance for Loan Losses and Net Worth also presented significant differences. The standards that most influenced the occurrence of differences were IAS 39, IAS 12, IAS 10, IAS 21 and IFRS 3. Regarding to information quality, the results revealed that the prepared financial statements in accordance with Brazilian accounting practices are more conservative, compared to the international standard.