O impacto da restrição financeira na prática do conservadorismo contábil
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Data
2013-09-05
Autores
Demonier, Gladyson Brommonschenkel
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Universidade Federal do Espírito Santo
Resumo
This research investigated the practice of accounting conservatism in Brazilian companies with financial constraints. For this, we used a sample of 1086 observations of Brazilian companies listed on BM&F Bovespa in the period from 2000 to 2012, in which 106 observations were classified in a situation of financial constraint, as criteria developed using for the distribution of dividends, cash and cash equivalents and investments. To investigate the accounting conservatism were used models Basu (1997) and Ball and Shivakumar (2005) adapted. The findings of this study confirmed the hypothes is that firms with financial constraints do not adopt the attribute conditional conservatism in their accounting numbers
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Saldo de disponibilidades , distribuição de dividendos e recursos esternos , Restrição financeira , Conservadorismo , Saldo de disponibilidades e distribuição de dividendos