Portal de Periódicos da CAPES

Impacto total da implementação do IFRS no lucro e patrimônio líquido das empresas brasileiras

2015; UNIVERSIDADE DO VALE DO RIO DOS SINOS; Volume: 12; Issue: 3 Linguagem: Inglês

10.4013/base.2015.123.05

1984-8196

Edilene Santana Santos,

Business and Management Studies

This study aims at measuring the total impact of the IFRS ( International Financial Reporting Standards ) implementation on Brazilian firms’ income and equity, by using the inverse of Gray- Weetman’s (1980, 1998) conservatism/comparability index. The study analyzed all non-financial BM&FBovespa listed firms and encompassed both the voluntary anticipation of IFRS adoption in 2008/2009 financial statements and the mandatory adoption in 2010 financial reports. In line with similar studies about countries with Euro-continental accounting influence, it was verified that both net income and equity of firms increased with IFRS adoption, so corroborating the Gray’s hypothesis of comparative conservatism of the Brazilian previous accounting system, with implications for both time series research and firms’ financial analysis. Keywords : Index of Comparability, Index of Conservatism, IFRS, culture, code law x common law, Gray, Brazil.