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Abstract(s)
A presente investigação visa aferir a eventual existência de associação entre os valores culturais propostos por Gray (1988) e as características qualitativas no relato financeiro, no âmbito da revisão da Estrutura Conceitual conjuntamente desenvolvida entre o Financial Accounting Standards Board (FASB) e o International Accounting Standards Board (IASB). A recolha dos dados foi realizada a partir dos relatórios e contas consolidados anuais, relativos a 2013 e 2014, divulgados pelas entidades não financeiras cotadas nos índices bolsistas referentes a mercados financeiros da União Europeia (UE): PSI-20, IBEX-35, FTSE-100, DAX-30 e OMX-S30. Após a aplicação dos critérios de seleção, a população final deste estudo engloba 137 entidades. Foi utilizada a análise de conteúdo como método de pesquisa. Os resultados obtidos a partir da aplicação do teste estatístico de Mann-Whitney-U sugerem que o conservadorismo encontra-se negativamente associado à relevância da informação financeira. Avaliar o impacto da cultura no processo de convergência internacional, bem como dos elementos que se encontram associados a essa problemática, constitui um dos contributos científicos desta investigação.
This research investigates the possible existence of an association between the cultural values proposed by Gray (1988) and the qualitative characteristics of financial reporting found in the Review of the Conceptual Framework for Financial Reporting jointly developed by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). Data was collected from the annual reports and consolidated accounts for 2013 and 2014 disclosed by non-financial firms listed in the following stock indexes for financial markets of the European Union: PSI-20, IBEX-35, FTSE-100, DAX-30 and OMX-S30. After screening for determined selection criteria, the final population of this study was made up of 137 entities. Content analysis was carried out and, after applying the Mann-Whitney-U test, findings suggest that conservatism is negatively associated with the relevance of financial information. The assessment of the impact of culture on the process of international convergence, as well as the elements associated with this question, are among the scientific contributions of this study.
This research investigates the possible existence of an association between the cultural values proposed by Gray (1988) and the qualitative characteristics of financial reporting found in the Review of the Conceptual Framework for Financial Reporting jointly developed by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). Data was collected from the annual reports and consolidated accounts for 2013 and 2014 disclosed by non-financial firms listed in the following stock indexes for financial markets of the European Union: PSI-20, IBEX-35, FTSE-100, DAX-30 and OMX-S30. After screening for determined selection criteria, the final population of this study was made up of 137 entities. Content analysis was carried out and, after applying the Mann-Whitney-U test, findings suggest that conservatism is negatively associated with the relevance of financial information. The assessment of the impact of culture on the process of international convergence, as well as the elements associated with this question, are among the scientific contributions of this study.
Description
Artigo em revista científica internacional com arbitragem científica
Keywords
Cultura Características qualitativas Estrutura conceitual Harmonização contábil Julgamento profissional Culture Qualitative characteristics of financial information Conceptual framework for financial reporting Accounting harmonization Professional judgment
Citation
Publisher
Universidade de Brasília