DOI:https://doi.org/10.3232/GCG.2019.V13.N3.01

CALIDAD DE GANANCIAS E IFRS: ANÁLISIS DE EMPRESAS BRASILEÑAS DEL SECTOR BANCARIO QUE COTIZAN EN EL B3

Josimar Pires da Silva, Jaqueline Cristina Fraga, Rafael Martins Noriller, Antonio Carlos Vaz Lopes

Resumen

El objetivo de esta investigación es analizar si hubo un aumento en la calidad de la información de las empresas del sector bancario que cotizan en Brasil, Bolsa, Balcão (B3), mediante la adopción de estándares contables del IASB, y si la persistencia de las ganancias El aumento de las compañías que cotizan en bolsa en el sector bancario aumentó con la adopción de la norma IFRS y si el valor razonable tuvo algún impacto en esta relación. La muestra comprende 25 empresas del sector bancario de B3 durante un período de 12 años calendario, es decir, de 2004 a 2009 y de 2011 a 2016. Las pruebas se llevaron a cabo considerando los ingresos netos. Utilizamos los datos de los estados financieros publicados puestos a disposición del público en general en el sitio web de B3. Los resultados confirmaron solo la primera hipótesis, que demostró que la calidad de las ganancias del sector bancario brasileño, basada en la persistencia, aumentó con la adopción de estándares internacionales de contabilidad. Por otro lado, los resultados señalaron que la realización del ajuste al valor razonable de los instrumentos financieros no cambió la persistencia de las ganancias de las 25 compañías analizadas.

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