The Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies
In Brazil, the converg ence to IASB standards began in 2008 with the entry into force of the Lawn. 11.638/07. This study has as objective to verify the influence of the convergence process to the international accounting standards in income smoothing level in Brazilian companies. The study has a...
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| Format: | Article |
| Language: | English |
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FUCAPE Business School
2015-01-01
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| Series: | BBR: Brazilian Business Review |
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| Online Access: | http://www.redalyc.org/articulo.oa?id=123035866001 |
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| author | Roberto Carlos Klann Ilse Maria Beuren |
| author_facet | Roberto Carlos Klann Ilse Maria Beuren |
| author_sort | Roberto Carlos Klann |
| collection | DOAJ |
| description | In Brazil, the converg ence to IASB standards began in 2008 with the entry into force of the Lawn. 11.638/07. This study has as objective to verify the influence of the convergence process to the international accounting standards in income smoothing level in Brazilian companies. The study has a quantitative approach, based on the model of Barth, Landsman and Lang (2008), was carried out from the financial statements of 133 companies in the period of 2005-2007 (pre -IFRS) totaling 344 observations, as well as 106 companies in the period of 2010 - 2012 (post-IFRS), totaling 289 observations. The financial statements were extracted from Thomson ONE Banker website. In the data analysis, were applied statistical techniques of multivariate linear regression, Ftest and Pearson correlation. The results show a rising in income smoothing levels after convergence. It is concluded that the effectiveness of the process of convergence of accounting standards of the country to international standards, in order to get better quality of accounting information, does not depend only on the convergence of accounting standards. |
| format | Article |
| id | doaj-art-e746b37729a04560bb40e4bfa0698236 |
| institution | Kabale University |
| issn | 1807-734X |
| language | English |
| publishDate | 2015-01-01 |
| publisher | FUCAPE Business School |
| record_format | Article |
| series | BBR: Brazilian Business Review |
| spelling | doaj-art-e746b37729a04560bb40e4bfa06982362025-02-06T23:39:30ZengFUCAPE Business SchoolBBR: Brazilian Business Review1807-734X2015-01-01122124The Impact of the International Accounting Convergence on Income Smoothing in Brazillian CompaniesRoberto Carlos KlannIlse Maria BeurenIn Brazil, the converg ence to IASB standards began in 2008 with the entry into force of the Lawn. 11.638/07. This study has as objective to verify the influence of the convergence process to the international accounting standards in income smoothing level in Brazilian companies. The study has a quantitative approach, based on the model of Barth, Landsman and Lang (2008), was carried out from the financial statements of 133 companies in the period of 2005-2007 (pre -IFRS) totaling 344 observations, as well as 106 companies in the period of 2010 - 2012 (post-IFRS), totaling 289 observations. The financial statements were extracted from Thomson ONE Banker website. In the data analysis, were applied statistical techniques of multivariate linear regression, Ftest and Pearson correlation. The results show a rising in income smoothing levels after convergence. It is concluded that the effectiveness of the process of convergence of accounting standards of the country to international standards, in order to get better quality of accounting information, does not depend only on the convergence of accounting standards.http://www.redalyc.org/articulo.oa?id=123035866001international accounting convergenceifrsearnings managementincome smoothing |
| spellingShingle | Roberto Carlos Klann Ilse Maria Beuren The Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies BBR: Brazilian Business Review international accounting convergence ifrs earnings management income smoothing |
| title | The Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies |
| title_full | The Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies |
| title_fullStr | The Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies |
| title_full_unstemmed | The Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies |
| title_short | The Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies |
| title_sort | impact of the international accounting convergence on income smoothing in brazillian companies |
| topic | international accounting convergence ifrs earnings management income smoothing |
| url | http://www.redalyc.org/articulo.oa?id=123035866001 |
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