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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Autores principales:	Roberto Carlos Klann, Ilse Maria Beuren
Formato:	article
Lenguaje:	EN PT
Publicado:	FUCAPE Business School 2015
Materias:	international accounting convergence ifrs earnings management income smoothing Business HF5001-6182
Acceso en línea:	https://doaj.org/article/e746b37729a04560bb40e4bfa0698236
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spelling	oai:doaj.org-article:e746b37729a04560bb40e4bfa06982362021-11-11T15:48:06ZThe Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies1807-734Xhttps://doaj.org/article/e746b37729a04560bb40e4bfa06982362015-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=123035866001https://doaj.org/toc/1807-734XIn 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.Roberto Carlos KlannIlse Maria BeurenFUCAPE Business Schoolarticleinternational accounting convergenceifrsearnings managementincome smoothingBusinessHF5001-6182ENPTBBR: Brazilian Business Review, Vol 12, Iss 2, Pp 1-24 (2015)
institution	DOAJ
collection	DOAJ
language	EN PT
topic	international accounting convergence ifrs earnings management income smoothing Business HF5001-6182
spellingShingle	international accounting convergence ifrs earnings management income smoothing Business HF5001-6182 Roberto Carlos Klann Ilse Maria Beuren The Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies
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
author	Roberto Carlos Klann Ilse Maria Beuren
author_facet	Roberto Carlos Klann Ilse Maria Beuren
author_sort	Roberto Carlos Klann
title	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_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_sort	impact of the international accounting convergence on income smoothing in brazillian companies
publisher	FUCAPE Business School
publishDate	2015
url	https://doaj.org/article/e746b37729a04560bb40e4bfa0698236
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The Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies

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