Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/6453
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dc.creatorMarques, Vagner Antönio-
dc.creatorBuenos Aires, Débora Barcelos-
dc.creatorCerqueira, Nathalia Patrício Paulino-
dc.creatorSilva, Lilian Karolina Correia da-
dc.creatorAmaral, Hudson Fernandes-
dc.date2016-12-06-
dc.date.accessioned2020-08-13T16:28:35Z-
dc.date.available2020-08-13T16:28:35Z-
dc.identifierhttps://www.revistacgg.org/contabil/article/view/1054-
dc.identifier10.21714/1984-3925_2016v19n3a6-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/6453-
dc.descriptionThis 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).-
dc.formatapplication/pdf-
dc.languagepor-
dc.publisherJournal of Accounting, Management and Governance-
dc.publisherRevista Contabilidade, Gestão e Governança-
dc.relationhttps://www.revistacgg.org/contabil/article/view/1054/440-464-
dc.rightsCopyright (c) 2016 Contabilidade, Gestão e Governança-
dc.sourceJournal of Accounting, Management and Governance; Vol 19, No 3 (2016)-
dc.sourceRevista Contabilidade, Gestão e Governança; Vol 19, No 3 (2016)-
dc.source1984-3925-
dc.source1984-3925-
dc.subjectFinancial restatement; Audit; Big 4; Regulation.-
dc.titleFinancial restatement trends in Brazil from 1997-2012-
dc.typeinfo:eu-repo/semantics/article-
dc.typeinfo:eu-repo/semantics/publishedVersion-
dc.typeAvaliado por Pares, Artigos-
Aparece nas coleções:Contabilidade, Gestão e Governança - UNB

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