Estágios do Ciclo de Vida e Qualidade das Informações Contábeis no Brasil Outros Idiomas

ID:
35074
Resumo:
O objetivo desse estudo foi analisar o efeito dos estágios de ciclo de vida (ECD) das empresas listadas na BM&FBovespa no que tange à qualidade das suas informações contábeis (QIC), entre 1995 e 2011. Após a classificação das empresas de acordo com seus ECD, foi medida a QIC por meio do conservadorismo, da persistência dos resultados e fluxos de caixa, e do gerenciamento dos resultados. Os resultados da pesquisa sugerem que existem diferenças significativas na qualidade das informações contábeis, exceto para o gerenciamento de resultados contábeis, entre os estágios de ciclo de vida das companhias abertas brasileiras.
Citação ABNT:
LIMA, A. S.; CARVALHO, E. V. A.; PAULO, E.; GIRÃO, L. F. A. P. Estágios do Ciclo de Vida e Qualidade das Informações Contábeis no Brasil . Revista de Administração Contemporânea, v. 19, n. 3, p. 398-418, 2015.
Citação APA:
Lima, A. S., Carvalho, E. V. A., Paulo, E., & Girão, L. F. A. P. (2015). Estágios do Ciclo de Vida e Qualidade das Informações Contábeis no Brasil . Revista de Administração Contemporânea, 19(3), 398-418.
DOI:
10.1590/1982-7849rac20151711
Link Permanente:
http://spell.org.br/documentos/ver/35074/estagios-do-ciclo-de-vida-e-qualidade-das-informacoes-contabeis-no-brasil-/i/pt-br
Tipo de documento:
Artigo
Idioma:
Português
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