The Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies

Roberto Klann and Ilse Beuren
Additional contact information
Roberto Klann: Blumenau Regional University - FURB
Ilse Beuren: Paraná Federal University – UFPR

Brazilian Business Review, 2015, vol. 12, issue 2, 1-24

Abstract: In Brazil, the convergence to IASB standards began in 2008 with the entry into force of the Law n. 11.638/07. This study has as objective to verify the influence of the convergence process to the international accounting standards in income smoothing level in Brazilian companies. The study has a quantitative approach, based on the model of Barth, Landsman and Lang (2008), was carried out from the financial statements of 133 companies in the period of 2005-2007 (pre-IFRS) totaling 344 observations, as well as 106 companies in the period of 2010-2012 (post-IFRS), totaling 289 observations. The financial statements were extracted from Thomson ONE Banker website. In the data analysis, were applied statistical techniques of multivariate linear regression, F test and Pearson correlation. The results show a rising in income smoothing levels after convergence. It is concluded that the effectiveness of the process of convergence of accounting standards of the country to international standards, in order to get better quality of accounting information, does not depend only on the convergence of accounting standards.

Keywords: International; accounting; convergence.; IFRS.; Earnings; management.; Income; smoothing. (search for similar items in EconPapers)
Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://bbronline.com.br/index.php/bbr/article/download/111/160 Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bbz:fcpbbr:v:12:y:2015:i:2:p:1-24

Access Statistics for this article

Brazilian Business Review is currently edited by Emerson Mainardes

More articles in Brazilian Business Review from Fucape Business School Fucape Business School Brazilian Business Review Av. Fernando Ferrari, 1358, Boa Vista CEP 29075-505 Vitória-ES. Contact information at EDIRC.
Bibliographic data for series maintained by Sarah Lasso ( this e-mail address is bad, please contact ).