Este estudo objetiva analisar os efeitos da primeira fase da transição para o IFRS (International Financial Reporting Standard) no Brasil, a partir de 2008 (Lei 11.638/07), nos resultados das empresas listadas na Bovespa (Bolsa de Valores de São Paulo). Aplicou-se o inverso do Índice de Conservadorismo de Gray (1980, 1988) a amostras gradativamente reduzidas conforme a transparência e compliance com a nova norma. Foram verificados resultados pela nova norma em média superiores aos apurados pela norma anterior, confirmando o conservadorismo contábil brasileiro previsto por Gray. Certas inconsistências entre 2007 e 2008 foram relacionadas aos impactos da crise financeira global de 2008 em ajustes específicos aos resultados.
This article aims to assess the impact of the New Guideline of the Brazilian Accounting Pronouncements Committee (Comitê de Pronunciamentos Contábeis - OCPC 07) on improving formal features (size, readability, and specificity) of Brazilian companies’ Notes. OCPC 07 is one of the world’s first guidelines issued in response to the current demand for the downsizing of companies’ Notes, which according to standard setters and market agents have become too extensive, thus characterizing a disclosure overload. This is a unique study on the subject. The results suggest the effectiveness, although limited, of the new standard in promoting a departure from the habits of secrecy and formalism rooted in centuries of legal-accounting civil law tradition, and indicate that there is still room for complementary improvement initiatives in the form of incentives for firms and increased enforcement. Three complementary methodological approaches are used: (1) an analysis of both the evolution of note size after OCPC 07 and the factors explaining that size and its variation; (2) an examination of indicators of readability, conciseness, and specificity of the note on accounting policies; and (3) a size comparison of the Notes of Brazilian and British companies, a benchmark of the common law tradition. An average reduction of 10% in Note size was found two years after the introduction of Guideline (Orientação) 07 by the (OCPC 07). This downsizing was not generalized, but instead identified only among firms in the Novo Mercado and among those audited by two of the Big Four. Even in firms that reduced their notes by at least 20%, no significant improvements in readability levels could be perceived, nor in habits of copy-pasting the auditors’ templates, which could signal a focus on firms’ real practices in the note on accounting policies. Brazilian Notes remain far from the benchmark and are still 40% longer than British ones, despite an equivalent number of pages being expected.
Com o advento da Internet, grandes mudanças têm ocorrido na maneira que as empresas divulgam informações sobre a performance econômica, financeira e ambiental de suas atividades. A divulgação de informações de natureza ambiental ocorre voluntariamente por parte das empresas e essa é uma prática crescente entre elas. Acredita-se que essa é uma forma de as empresas responderem a mudanças estruturais, assim como estabelecer um diálogo mais transparente com os seus stakeholders. Este estudo exploratório teve por objetivo identificar as diferenças na divulgação voluntária de informações ambientais via Internet e via relatórios contábeis de uma amostra de 60 companhias brasileiras que exercem atividades potencialmente poluidoras. Ao comparar o conteúdo de informações divulgadas via relatórios contábeis com as informações divulgadas na Internet, observou-se diferenças significativas, ou seja, foram encontradas mais que o dobro de informações ambientais divulgadas voluntariamente na Internet. Entretanto, foram identificadas muitas divergências na forma de divulgação entre empresas do mesmo setor, tanto através da Internet como por meio dos relatórios contábeis.
The boundary zone between two different hydrological regimes is often a biologically enriched environment with distinct planktonic communities. In the center of the Amazon River basin, muddy white water of the Amazon River meets with black water of the Negro River, creating a conspicuous visible boundary spanning over 10 km along the Amazon River. Here, we tested the hypothesis that the confluence boundary between the white and black water rivers concentrates prey and is used as a feeding habitat for consumers by investigating the density, biomass and distribution of mesozooplankton and ichthyoplankton communities across the two rivers during the rainy season. Our results show that mean mesozooplankton density (2,730 inds. m−3) and biomass (4.8 mg m−3) were higher in the black-water river compared to the white-water river (959 inds. m−3; 2.4 mg m−3); however an exceptionally high mesozooplankton density was not observed in the confluence boundary. Nonetheless we found the highest density of ichthyoplankton in the confluence boundary (9.7 inds. m−3), being up to 9-fold higher than in adjacent rivers. The confluence between white and black waters is sandwiched by both environments with low (white water) and high (black water) zooplankton concentrations and by both environments with low (white water) and high (black water) predation pressures for fish larvae, and may function as a boundary layer that offers benefits of both high prey concentrations and low predation risk. This forms a plausible explanation for the high density of ichthyoplankton in the confluence zone of black and white water rivers.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.