Efeitos Entrincheiramento e Alinhamento e Informatividade dos Lucros Contabeis: estudo comparativos
DOI:
https://doi.org/10.5007/2175-8077.2017v19n48p108Abstract
O objetivo da pesquisa consiste em analisar se efeitos decorrentes de estrutura de propriedade concentrada predominam na forma de entrincheiramento ou de alinhamento para o atributo de informatividade do lucro, condicionado à presença de padrão contábil baseado em princípios. Foi utilizada amostra de empresas listadas na BM&FBovespa considerando o período de 2008 a 2014. Sarlo Neto et al. (2010) exploraram o tema em pesquisa similar, que fundamenta e se compara neste estudo. Aplicaram-se modelos baseados em Easton e Harris (1991) associando informatividade com concentração de votos em posse do maior acionista e indicador de divergência entre direitos do maior acionista (fluxo de caixa e voto). Os dados foram coletados nos sistemas Economática® e SInC® e processados por regressões com estimação com dados em painel. Sob a hipótese de interferência dos efeitos estudados na informatividade dos lucros, evidenciou-se que há: persistência do coeficiente lucro/retorno indicando significante informatividade dos lucros e influência do efeito entrincheiramento na informatividade, não se rejeitando a hipótese. Ademais, a informatividade apresentou-se mais efetiva na vigência do padrão contábil IFRS.
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