Browsing by Author "Junior, Evaldo Augusto de Moura"
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- Influência da adoção das normas internacionais de relato financeiro na rendibilidade das maiores empresas cotadas na B3Publication . Junior, Evaldo Augusto de Moura; Pereira, Cláudia Maria Ferreira; Ramos, Patrícia Alexandra GregórioLooking for literature, there is a few studies related on IFRS effects about the earnings, by the investors side. So, this study used two ratios: the ROA (Return on Assets) and the ROE (Return On Equit) to explain the companies´ earnings – it is the most ratios used by the stakeholders during them finances analyses. Thus, the main goal is to find how the IFRS makes positive influence on Brazilian stock market companies´ profit. The sample was choosed by the EXAME magazine annual Ranking, forty-four companies was choosed into the five-hundred biggest brazilian companies by the revenues. For hit the target was necessary to make a data-base; it was made with informations collected by the companies accounting and finances reports related about the last fifteen years (2005 to 2019) – every single company was analysed, one by one. After this, statistic models were used to find evidences to explain the study´s problem. Related on conclusion, this study found a good results, where all the statistics variables makes influence on the ROA – it was all statistically significant. On the other hand, this study was not enough to prove the same idea by the ROE, it means, it was possible to shows that the statistics variables makes influence on ROE; however, the results is with no statistical significance for the variables of painel model. The companies in the sample probably already had an accounting treatment similar to that included by international standards; in addition, there are several other aspects of a financial and not financial nature that make influence within this context.