Análisis de las operaciones discontinuadas en Brasil tras la adopción del IFRS 5
DOI:
https://doi.org/10.19094/contextus.v16i3.39903Palabras clave:
operaciones discontinuadas, desempeño de las empresas, gestión de resultados, teoría positiva de la contabilidad, IFRS.Resumen
En este estudio, analizamos la magnitud y frecuencia de las operaciones discontinuas, así como las justificaciones presentadas por los administradores brasileños en los informes anuales y en hechos relevantes para la clasificación de las operaciones discontinuadas. El estudio comprende el análisis de 191 operaciones discontinuadas divulgadas por empresas brasileñas, después de la adopción del IFRS, en el período de 2010 a junio de 2016. Hemos hecho un análisis cualitativo (análisis de contenido) y cuantitativo (tabla de contingencia y pruebas estadísticas no paramétricas) de los datos recolectados. Así como sugerido por la Teoría de los escándalos corporativos, nuestros resultados demuestran que no hay evidencias de que las empresas brasileñas tomaron decisiones oportunistas para aumentar el resultado de las operaciones continuadas. Nuestro estudio amplía la literatura de dos maneras. Primero, proporciona nuevas evidencias sobre los impactos de la adopción del IFRS 5 en un mercado en desarrollo. Segundo, demuestra que la adopción del enfoque orientado hacia el futuro, aplicado en el IFRS 5, no está asociada a decisiones oportunistas.
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