Accounting conservatism in brazilian publicly-quoted and private companies Conservadorismo contábil nas companhias abertas e fechadas brasileiras

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dc.contributor.authorPaulo E.
dc.contributor.authorAntunes M.T.P.
dc.contributor.authorFormigoni H.
dc.date.accessioned2024-03-13T01:38:06Z
dc.date.available2024-03-13T01:38:06Z
dc.date.issued2008
dc.description.abstractThe objective of this paper is to identify the existence of significant differences between Brazilian publicly-quoted and private companies as far as concerns the conservative nature of their financial statements. The exploratory and descriptive research was based on a sample of 1,384 company years, with 770 observations relating to private companies and 614 to publicly-quoted companies, for the period 2000 to 2004. The Ball and Shivakumar (2005) model was used, which allows conservatism to be analyzed by means of the reversion of accounting results. The results obtained are evidence that in private companies there is less likelihood of recognizing losses opportunely and because of this their financial statements are less conservative than those of publicly-quoted companies.
dc.description.firstpage46
dc.description.issuenumber3
dc.description.lastpage50
dc.description.volume48
dc.identifier.doi10.1590/S0034-75902008000300005
dc.identifier.issn0034-7590
dc.identifier.urihttps://dspace.mackenzie.br/handle/10899/37551
dc.relation.ispartofRAE Revista de Administracao de Empresas
dc.rightsAcesso Aberto
dc.subject.otherlanguageAccounting measurement
dc.subject.otherlanguageAsymmetric recognition of the results
dc.subject.otherlanguageConservatism
dc.subject.otherlanguagePublic-quoted and private companies
dc.subject.otherlanguageQuality of the accounting information
dc.titleAccounting conservatism in brazilian publicly-quoted and private companies Conservadorismo contábil nas companhias abertas e fechadas brasileiras
dc.typeArtigo
local.scopus.citations5
local.scopus.eid2-s2.0-84856584595
local.scopus.updated2024-05-01
local.scopus.urlhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=84856584595&origin=inward
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