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- W2885281097 abstract "O estudo teve por objetivo identificar os setores com praticas contabeis similares no reconhecimento do imobilizado, a partir da comparabilidade das escolhas contabeis realizadas por 63 companhias brasileiras pertencentes ao IBOVESPA e por 63 companhias estrangeiras com maior volume de acoes negociadas na NYSE, apos a adocao das IFRS. Os resultados apontaram um alto ou moderado indice de comparabilidade para as sete praticas investigadas nas companhias listadas em cada bolsa de valores e entre todas as companhias das duas bolsas. A excecao foi a mensuracao inicial, em que a alta dispersao das praticas resultou em baixa comparabilidade. Na analise setorial, verificou-se que a comparabilidade das praticas contabeis e maior entre companhias estrangeiras do mesmo setor do que entre as companhias nacionais. Analistas, investidores, reguladores e normatizadores podem se beneficiar dos resultados deste estudo ao avaliarem o tradeoff entre comparabilidade e representacao fidedigna no reconhecimento do imobilizado." @default.
- W2885281097 created "2018-08-22" @default.
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- W2885281097 date "2018-07-31" @default.
- W2885281097 modified "2023-09-23" @default.
- W2885281097 title "Comparabilidade das Escolhas Contábeis na Mensuração do Imobilizado de Empresas Listadas na BM&FBOVESPA e na NYSE" @default.
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