Abstract
Purpose – This study researches whether the change in NBC TG,
promoted in 2011, that excluded Prudence (Conservatism), had any
effect on companies’ accounting information.
Design/methodology/approach – Quantitative approach, using a
linear regression based on the Basu (1997) method, Wilcoxon tests and
t test, on a sample with 109 companies, listed on the BM&FBovespa,
from 2008 to 2013.
Findings – The results indicate that conservatism is present in
accounting for the entire period, and changes do not occur in this
feature of the accounting information as of 2011.
Originality/value – This research reinforces the perception of the
superiority of economic interest, in particular for possible tax gains,
to the detriment of accounting information quality, be it of regulatory
origin or another.
If a paper is approved for publication, its copyright has to be transferred by the author(s) to the Review of Business Management – RBGN.
Accordingly, authors are REQUIRED to send RBGN a duly completed and signed Copyright Transfer Form. Please refer to the following template: [Copyright Transfer]
The conditions set out by the Copyright Transfer Form state that the Review of Business Management – RBGN owns, free of charge and permanently, the copyright of the papers it publishes. Although the authors are required to sign the Copyright Transfer Form, RBGN allows authors to hold and use their own copyright without restrictions.
The texts published by RBGN are the sole responsibility of their authors.
The review has adopted the CC-BY Creative Commons Attribution 4.0 allowing redistribution and reuse of papers on condition that the authorship is properly credited.