Convergence process to International Financial Reporting Standards: empirical evidences in Brazilian Stock Market

被引：0

作者：

Takamatsu, Renata Turola ^{[1
]}

Machado, Esmael Almeida ^{[2
]}

Sampaio Franco Lima, Gerlando Augusto ^{[3
]}

机构：

[1] Univ Fed Minas Gerais, Belo Horizonte, MG, Brazil

[2] Univ Estadual Mato Grosso Sul UEMS, Ivinhema, MS, Brazil

[3] Univ Sao Paulo FEA USP, Fac Econ Adm & Contabilidade, Sao Paulo, Brazil

来源：

REVISTA CONTABILIDADE E CONTROLADORIA-RC C | 2015年 / 7卷 / 03期

关键词：

Convergence of accounting standards; IFRS; Logit regression; Voluntary Adoption;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

December, 2010 was set as the reference date for Brazilian' companies to move their financial statements to IFRS (International Financial Reporting Standards). However, we have observed that part of these companies has voluntarily anticipated such requirement. Thus, it seems relevant to establish the following question: Which factors can determine voluntary IFRS adoption? We have investigated how variables related to capital structure, company size, corporate governance and performance could influence the company's decision to voluntarily adopt IFRS. Our results have shown that larger firms and better managed ones tend to offer more information to the market. Furthermore, we have found evidences that, companies with a higher degree of properties tend to adopt IFRS, trying to demonstrate the real value of their properties to the market.

引用

页码：69 / 84

页数：16

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