Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/3463
Título: Financial restatement trends in Brazil from 1997-2012
Palavras-chave: Financial restatement; Audit; Big 4; Regulation.
Editora / Evento / Instituição: Contabilidade, Gestão e Governança
Descrição: This study  analyzes the characteristics of the financial restatements issued by Brazilian companies listed on the BM&FBovespa stock exchange from 1997 through 2012. The study,  descriptive in nature, employed a mixed, qualitative and quantitative approach in which data from 5608 financial statements and audit reports were analyzed using content analysis and descriptive statistics. The results evidenced that on average 25% of financial statements are republished. Only 17% of these restatements, however, are of the mandatory type and only 8.40% involve quantitative changes to the original financial statements. An increasing tendency to issue restatements was identified, accompanying the increase in the number of listed companies. However, 77.13% of the total restatements issued during the period involved qualitative data changes. This study contributes to the literature on the topic, revealing the movement undergone with respect to financial restatements during a period in which relevant changes were experienced in the regulatory environment, in particular the promulgation of the Sarbanes-Oxley Act (SOX) and the adoption of International Standards (IFRS).
URI: http://rebacc.crcrj.org.br/handle/123456789/3463
Outros identificadores: https://cgg-amg.unb.br/index.php/contabil/article/view/1054
10.21714/1984-3925_2016v19n3a6
Aparece nas coleções:Revista Contabilidade Gestão & Governança - UNB

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