Banca de DEFESA: Rummenigue Farias Lima

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : Rummenigue Farias Lima
DATE: 14/03/2023
TIME: 08:30
LOCAL: Ambiente Virtual Teams
TITLE:

CHANGES IN THE STRUCTURE OF THE DRE BY THE IASB: THE RELEVANCE OF THE NEW SUBTOTALS

KEY WORDS:

Income Statement; Exposure Draft; EBITDA; Value Relevance.

PAGES: 79
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The objective of the research is to evaluate the relevance of the new subtotals of the income statement proposed by ED/2019/07 in comparison to the current model provided for in Law 6,404/76 for Brazilian companies. Additionally, the research has the specific objective of comparing the relevance of the new subtotals with the current gross and financial results, required by Law 6,404/76, in addition to assessing the relevance of EBITDA. The method chosen for data collection was the survey of economic and financial data, available at Economatica, from 206 companies in the special segments of B3, which held the annual information necessary to carry out the study in the period from 2010 to 2021. For analysis data, a reformulation of the current income statement was used to assess the accounting relevance of the new groupings arranged in the Exposure Draft. To assess the value relevance, the model by Ohlson (1995) adapted by Collins et al. (1997), which allows evaluating the explanatory power of the regression's R2. The results of the analyzes suggest that, even with the proposed changes, the current model provided for in Law 6,404/76 (R2 = 0.719) has greater informational power than the new model proposed by the IASB (R2 = 0.709). The same happens when analyzing the variables linked to operating activities, in which the Gross Result (R2 = 0.717) is more relevant, followed by EBTIDA (R2 = 0.707) and, finally, the New Operating Result (R2 = 0.705). The study brings empirical evidence about the possible impacts of the new income statement, with practical implications, and how changing the way in which the income statement is presented can impact the predictability of actions. In the social sphere, as it is a future standard that, by all indications, will be implemented in the coming years, this research can contribute to accounting professionals, auditors and regulatory bodies in understanding the benefits and impacts of the proposed changes.

BANKING MEMBERS:
Externo à Instituição - CARLOS HENRIQUE SILVA DO CARMO - UFG
Interno - 2726278 - BRUNO VINICIUS RAMOS FERNANDES
Interna - 1804227 - DANIELLE MONTENEGRO SALAMONE NUNES
Presidente - 1450485 - JOMAR MIRANDA RODRIGUES