Determinants of international convergence of accounting standards in Brazil: an investigation in the private and public companies electricity sector
DOI:
https://doi.org/10.11606/rco.v5i12.34793Keywords:
Accounting convergence, IFRS, DisclosureAbstract
This study focuses on the area of Accounting Theory, more specifically related to the factors that determine the convergence in accounting organizations. The main objective of the study is to identify which indicators among: Source Control, Size, Borrowing, Total Debt, Asset Equity andReturn on Equity, best explain the adherence to international standards for electric utility company listed on the BM & F Bovespa. The methodology used in research is characterized as an exploratory study with a quantitative data approach. For it was possible to conclude about the object of study, we adopted the Compliance Practices Index Convergence (IOPC), builtfrom the establishment of new legalprovisions (CPC 13:37R1) and the study of Lima et al. (2010). Based on the IOPC, and using indicators of accounting described in the goal, we used the approximate theory of sets to verify the hypothesis of a declaratory core book that best explain the adherence to the accounting standards. Actual results show that rates of size, financing needs, Total Debt, Fixed Assets and Return on Equity, are the indices that best explain the adherence to international accounting standards in the companies under study. The Source Control item has not succeeded in explaining the adoption of new legal provisions of the companies surveyed.Downloads
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