O impacto da ado????o das IFRS na variabilidade dos ??ndices econ??mico-financeiros de empresas listadas na BOVESPA

A pr??tica cont??bil resulta das escolhas dos profissionais de contabilidade, as quais sofrem restri????es formais e informais; neste sentido, esta disserta????o aborda o desenvolvimento do tema sobre harmoniza????o cont??bil, que analisa a influ??ncia dos fatores institucionais sobre as pr??ticas cont??beis. Objetiva ainda identificar se a ado????o das normas internacionais de contabilidade resultou na altera????o da diversidade dos ??ndces econ??micos financeiros das empresas listadas no mercado de capitais do Brasil (BOVESPA). No contexto de um processo de mudan??a de normas e de padr??es cont??beis, a Teoria Institucional de Douglas North possibilita ajudar na compreens??o sobre a ado????o de IFRS, j?? que as novas normas internacionais de contabilidade visam harmonizar as pr??ticas cont??beis de v??rios pa??ses, buscando melhora na comparabilidade da contabilidade. Um dos poss??veis impactos da ado????o de IFRS como padr??o para a elabora????o das demonstra????es cont??beis p??de ser identificado ao se analisar os ??ndices econ??micos-financeiros das companhias, com base em dez indicadores, no per??odo de 2000 a 2011. Para a fundamenta????o deste estudo, adotou-se como refer??ncia a pesquisa de Jones e Finley (2011), por??m, diferenciando-se principalmente no que se refere ?? amostra, ao empregar empresas brasileiras e ao segundo m??todo de an??lise, para confirmar a varia????o do coeficiente de varia????o, com o teste estat??stico ANOVA. Como resultado da pesquisa, n??o foi poss??vel verificar redu????o na diversidade das informa????es cont??beis das empresas listadas no mercado de capitais do Brasil - o que se difere do achado de Jones e Finley (2011), que indicou algumas redu????es estat??sticas significantes na variabilidade das mensura????es ap??s IFRS, mesmo controlando fatores, como: tamanho da empresa, setor e status da ado????o.The accounting practice follows the choices of accounting professionals, which undergo formal and informal restrictions in this sense, this dissertation discusses the development of the subject of accounting harmonization, which examines the influence of institutional factors on accounting practices. It also aims to identify whether the adoption of international accounting standards resulted in reduced diversity of financial statements of listed companies in the capital market in Brazil (BOVESPA). In the context of a process of change in accounting rules and standards, the Institutional Theory of Douglas North provides help in understanding the adoption of IFRS, since the new international accounting standards to harmonize the accounting practices of various countries seeking improved effectiveness of accounting. One of the possible impacts of adopting IFRS as the standard for the preparation of financial statements could be identified when analyzing financial ratios in the period 2000-2011. For the rationale of this study was adopted as reference the research of Jones and Finley (2011 ), however , differing mainly with respect to the sample by employing Brazilian and the second method of analysis companies, to confirm the variation of coefficient of variation, with the ANOVA statistical test. As a result of the research, it was not possible to verify reduction in the diversity of financial statements of listed companies in the capital market in Brazil - which differs from the findings of Jones and Finley (2011 ), which indicated some statistically significant reductions in the variability of the measurements after IFRS, even controlling factors such as company size, industry and status of adoption