A relação dos gastos com p&d com a qualidade da informação contábil

• Ano de defesa: 2017
• Autor(a) principal: Gonçalves, Wesley Daniel Barbosa
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Uberlândia; Brasil; Programa de Pós-graduação em Ciências Contábeis
• Palavras-chave em Português: Contabilidade; Contabilidade - Pesquisa; Contabilidade financeira; Qualidade da Informação; Value relevance; Persistência; P&D; Information Quality; Persistence; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://repositorio.ufu.br/handle/123456789/18310; http://dx.doi.org/10.14393/ufu.di.2017.151

While companies increasingly engage in activities related to the development of new and improved products and services, expenditures on these projects can be viewed as an investment with potential future benefits, associated to time and money. However, the recognition of R&D (Research and Development) expenses has been a controversial subject because the standards do not completely restrict the choice of accounting procedures (SCOTT, 2006), with recognition either in the asset or in the result, which can affect the quality of the information published. Thus the purpose of this study is to verify how the recognition of R&D expentures affects the quality of accounting information of Brazilian public companies, wich were classified as medium-high and high technology companies between 2008 and 2015. Through panel data analysis, the quality of accounting information was tested by value relevance and also persistence. The results indicated that the value relevance method, both the expenditure recognized as an expense and recognized as an asset, are useful to investors. The results also demonstrated that only expenditures recognized as an expense have been shown to be persistent over time. These results are explained by the investor's interest in this information and by the frequent expense that the companies make. This research may be useful to the investor in his or her decision to allocate capital and to regulatory agencies in developing standards that meet the interests of investors.