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Bibliographic Details
Main Author:	Cleston Alexandre dos Santos
Format:	Artículo científico
Language:	pt
Published:	Universidade Municipal de São Caetano do Sul 2018
Subjects:	Administración y Contabilidad Hedge accounting Políticas contábeis Propriedade para investimento
Online Access:	https://www.redalyc.org/articulo.oa?id=133460324008 https://www.redalyc.org/journal/1334/133460324008/ https://www.redalyc.org/journal/1334/133460324008/html/ https://www.redalyc.org/journal/1334/133460324008/133460324008.epub https://www.redalyc.org/journal/1334/133460324008/movil
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FATORES EXPLICATIVOS DAS POLÍTICAS CONTÁBEIS DE PROPRIEDADE PARA INVESTIMENTO E HEDGE ACCOUNTING DE EMPRESAS LISTADAS NA BM&FBOVESPA Cleston Alexandre dos Santos Ricardo Floriani Roberto Carlos Klann Administración y Contabilidad Hedge accounting Políticas contábeis Propriedade para investimento O estudo das políticas contábeis tem como referência o trabalho de Watts e Zimmerman (1979) e a principal finalidade da teoria positiva da contabilidade é prover explicações para as políticas contábeis adotadas pelas empresas (WATTS, 1992; CABELLO, 2012). O presente artigo tem por objetivo evidenciar os fatores explicativos das políticas contábeis de propriedade para investimento e hedge accounting utilizadas por empresas listadas na BM&F BOVESPA. Embora não se tenha encontrado suporte para os fatores explicativos das políticas de propriedade para investimento, evidencia-se que as políticas de hedge accounting encontram explicação nos fatores explicativos analisados. O estudo se justifica na busca dos determinantes das escolhas de políticas contábeis utilizadas por empresas brasileiras de capital aberto e na provisão de explicações específicas para os padrões encontrados. Metodologicamente, o estudo caracteriza-se como descritivo, realizado por meio de análise documental e abordagem quantitativa no período de 2010 a 2016. Para responder à questão de pesquisa foi utilizada a técnica estatística de regressão logística. Nos resultados encontrados, verificou-se que a política contábil Propriedade para Investimento não se apresentou relacionada com as variáveis analisadas. Em relação à política contábil Hedge Accounting, verificou-se que as variáveis: tamanho da empresa e auditadas por big four podem ser considerados como fatores determinantes para a sua utilização nas empresas da BM&F Bovespa que compõem a amostra da pesquisa. 2018 artículo científico 1808-5792 https://www.redalyc.org/articulo.oa?id=133460324008 https://www.redalyc.org/journal/1334/133460324008/ https://www.redalyc.org/journal/1334/133460324008/html/ https://www.redalyc.org/journal/1334/133460324008/133460324008.epub https://www.redalyc.org/journal/1334/133460324008/movil 10.13037/gr.vol34n102.4340 pt http://www.redalyc.org/revista.oa?id=1334 Gestão & Regionalidade application/pdf Universidade Municipal de São Caetano do Sul Gestão & Regionalidade (Brasil) Num.102 Vol.34

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