Principais alterações nas práticas contábeis brasileiras estabelecidas pelas leis n.os 11.638 e 11.941 e seus impactos na representação da situação econômico-financeira das empresas listadas na BM&FBOVESPA

• Ano de defesa: 2010
• Autor(a) principal: Carvalho, Fernanda Abreu
• Orientador(a): Ponte, Vera Maria Rodrigues
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Adoção das práticas contábeis; Empresas listadas na BM&FBovespa
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/30703

The process of international harmonization of accounting standards indicated its March 2005, when the adoption of International Financial Reporting Standards (IFRS) became mandatory for companies listed on European stock markets, which drove several other countries to also adopt the measure. In order to promote the convergence of Brazilian standards to IFRS, was instituted Accounting Pronouncements Committee (CPC), and subsequently sanctioned the Law 11,638/07 and issued the Provisional Measure 449/08, is converted into Law 11,941/09, which introduced several changes in corporate law. Companies were required to implement some of these changes in its financial statements for the year 2008. This study sought to investigate whether the adoption of certain amendments by the laws 11,638/07 and 11,941/09 generated significant impact on the representation of the economic-financial companies listed on BM&FBovespa. To this end, we selected 200 companies as well as some indicators related to capital structure, management of working capital, liquidity, profitability and market value. Were extracted from the database software Economática indicators for the year 2007, representing the economic and financial situation before the changes of the two aforementioned laws, and the indicators depicting the year 2008, representing the economic and financial situation after these changes. The sample was subjected to statistical parametric and nonparametric, which revealed, with respect to indicators of capital structure and liquidity, statistically significant differences between the averages of 2007 and 2008. Segregation of the sample by industry, by listing in the segment of the BM&FBovespa and regional federative it found that the indicators for the management of working capital, profitability and market value, also showed statistically significant differences on the same basis of comparison. From the survey results, we conclude that the representation of the economic-financial companies listed on BM&FBovespa was significantly impacted by the adoption of the amendments established by the laws 11,638/07 and 11,941/09.