Impacto das diferenças de normas contábeis brasileiras, americanas e internacionais em indicadores de desempenho de empresas

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

The economic development, the opening of markets and the evolution of stock markets require that companies participate in global competition, forcing them to publish information for several users in different countries. In that sense, the objective of this study is to analyze the differences in performance indicators of Brazilian companies witch were calculated taking as a basis the financial reports sent to BOVESPA and NYSE in relation to performance indicators of English companies calculated taking as a basis the financial reports sent to LSE and NYSE. The study is inserted in the line of research of Financial Accounting of PPGCC/FURB. The methodology applied in this research is descriptive, of the documental type, with quantitative approach and of traverse cut or sectional. The study about the financial reports of the years 2004 and 2005 of the 19 listed Brazilian companies in the levels of BOVESPAs Corporate Governance and with ADRs in NYSE, besides the 37 listed English companies in LSE and with ADRs in NYSE. The results of the research show that, in spite of divergences found in the literature, the performance indicators considered are not affected significantly by the differences among the Brazilian, American and international accounting norms, and the divergences among IFRS and US GAAP cause larger impact in the performance indicators in relation to differences among BR GAAP and US GAAP. The statistical analysis of regression and correlation on the percentile differences in performance indicators demonstrated that, for Brazilian companies, just the indicators ICP and LG presented significant correlation, indicating that the impact is the same in the conversion of BR GAAP and US GAAP and in IFRS and US GAAPs conversion. However for the other indicators the results point that the effects of the conversion of BR GAAP and US GAAP are different from the caused by IFRS and US GAAPs conversion, what was also verified for all the indicators of the English companies. In concluding, it was observed that there are significant differences among the Brazilian, American and international accounting norms that impact the performance indicators, leading to the asymmetry of information among the users

ASSUNTO(S)

impact performance indicators indicadores de desempenho contabilidade - normas; desempenho accounting norms normas contábeis impacto ciencias contabeis

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