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Transição da contabilidade baseada no custo histórico para o justo valor: suas implicações na transparência dos resultados reportados por instituições bancárias
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Orientador(es)
Resumo(s)
O presente estudo teve como objetivo identificar as implicações da transição da mensuração de ativos do custo histórico para o justo valor nos resultados reportados por bancos nigerianos e portugueses, no período compreendido entre 2000 a 2013. O estudo consistiu na análise dos accruals discricionários determinados a partir do modelo de Jones (1991) modificado e no exame de preditores dos accruals discricionários no período de aplicação do justo valor. Os resultados do estudo indicam que a qualidade dos resultados reportados pelos bancos estudados melhorou na transição do custo histórico para o justo valor, sendo que os accruals discricionários a partir da aplicação do justo valor podem ser explicados, em parte, pelas variações nos instrumentos financeiros disponíveis para venda e nas variações das provisões para créditos duvidosos.
ABSTRACT: This study is aimed to identify the implications of transition from measuring assets from historical cost to fair value in the results reported by Nigerian and Portuguese banks from 2000 to 2013. The study involved the analysis of discretionary accruals determined from the modified Jones model (1991) and from examination of discretionary accruals predictors in the fair value application period. The study results indicate that the quality of results reported by banks studied improved in the transition from historical cost to fair value, and the discretionary accruals from the application of fair value can be explained, in part, by changes in financial instruments available for sale and in variationsin provisions for doubtful debts.
ABSTRACT: This study is aimed to identify the implications of transition from measuring assets from historical cost to fair value in the results reported by Nigerian and Portuguese banks from 2000 to 2013. The study involved the analysis of discretionary accruals determined from the modified Jones model (1991) and from examination of discretionary accruals predictors in the fair value application period. The study results indicate that the quality of results reported by banks studied improved in the transition from historical cost to fair value, and the discretionary accruals from the application of fair value can be explained, in part, by changes in financial instruments available for sale and in variationsin provisions for doubtful debts.
Descrição
Palavras-chave
Custo Histórico Justo This study is aimed to identify the implications of transition from measuring assets from historical cost to fair value in the results reported by Nigerian and Portuguese banks from 2000 to 2013. The study involved the analysis of discretionary accruals determined from the modified Jones model (1991) and from examination of discretionary accruals predictors in the fair value application period. The study results indicate that the quality of results reported by banks studied improved in the transition from historical cost to fair value and the discretionary accruals from the application of fair value can be explained in part by changes in financial instruments available for sale and in variations in provisions for doubtful debtsalor Accruals Historical Cost Fair value
Contexto Educativo
Citação
ELIAS, Crisódio José ; ALVES, Jorge Manuel Afonso (2015) - Transição da contabilidade baseada no custo histórico para o justo valor : suas implicações na transparência dos resultados reportados por instituições bancárias. GESTIN. ISSN 1645-2534. Ano 13, nº 12, p. 117-134.
Editora
Escola Superior de Gestão de Idanha-a-Nova