An analysis of profit and loss in Brazil before and after the full adoption of the International Financial Reporting Standards

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dc.contributor.authorGallego-Alvarez I.
dc.contributor.authorPelucio-Grecco M.C.
dc.contributor.authorFormigoni H.
dc.contributor.authorGeron C.M.S.
dc.date.accessioned2024-03-13T01:01:59Z
dc.date.available2024-03-13T01:01:59Z
dc.date.issued2014
dc.description.abstractThis study aims to determine whether the main items of the profit and loss (P&L) accounts of listed Brazilian companies have been modified, according to sector, after Brazil's adoption of the International Financial Reporting Standards (IFRS). The sample is composed of 118 companies classified by the Securities and Exchange Commission of Brazil (SECB) as corporate governance for the year before (2007) and the year after (2010) the implementation of IFRS. The analysis is based on the interpretation of biplots developed by Gower and Hand. The study concludes that a change did occur in the P&L accounts in the periods studied, which is substantiated by an analysis of the evolution of the national added value and explained by the application of new IFRS. This suggests that, unless there has been a significant alteration of performance in all sectors of the economy, the confrontation between P&L in Brazil has undergone significant changes in the different sectors of the economy after the full adoption of IFRS.. Copyright © 2014 Inderscience Enterprises Ltd.
dc.description.firstpage255
dc.description.issuenumber3
dc.description.lastpage278
dc.description.volume10
dc.identifier.doi10.1504/IJAAPE.2014.064234
dc.identifier.issn1740-8016
dc.identifier.urihttps://dspace.mackenzie.br/handle/10899/36466
dc.relation.ispartofInternational Journal of Accounting, Auditing and Performance Evaluation
dc.rightsAcesso Restrito
dc.subject.otherlanguageActivity sectors.
dc.subject.otherlanguageBiplot
dc.subject.otherlanguageBrazilian listed companies
dc.subject.otherlanguageIFRS
dc.subject.otherlanguageInternational Financial Reporting Standards
dc.subject.otherlanguageProfit and loss accounts
dc.titleAn analysis of profit and loss in Brazil before and after the full adoption of the International Financial Reporting Standards
dc.typeArtigo
local.scopus.citations0
local.scopus.eid2-s2.0-84905977656
local.scopus.updated2024-05-01
local.scopus.urlhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=84905977656&origin=inward
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