Enforcement e conservadorismo contábil: análise das companhias de capital aberto dos países membros do G20
DOI:
https://doi.org/10.5007/2175-8069.2023.e90103Palavras-chave:
Conservadorismo Contábil, Desenvolvimento Econômico, Enforcement, Sistema LegalResumo
Este artigo tem como objetivo analisar a influência do enforcement dos países no conservadorismo contábil das empresas de capital aberto dos países membros do G20. Para tanto, foram analisadas 33.228 empresas não financeiras de capital aberto no período de 2016 a 2020, sendo classificadas de acordo com seu desenvolvimento econômico nos países analisados (Desenvolvidos e Emergentes), bem como o regime jurídico adotado por essas economias (Common Law e Civil Law). Para análise, foi realizada regressão de dados em painel, utilizando os modelos de conservadorismo condicional propostos por Basu (1997) e Ball e Shivakumar (2006). A partir da análise comparativa dos resultados, foi possível evidenciar que países desenvolvidos tendem a apresentar maior conservadorismo em seus números contábeis, assim como países com sistema legal de Common Law, constatando que um enforcement mais rigoroso tende a fazer com que as empresas apresentem maior conservadorismo em seus resultados.
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