Determinantes do reconhecimento da perda pelo impaiment test

Palavras-chave: Impairment Test, determinantes do reconhecimento da perda, discricionariedade

Resumo

Objetivo: Verificar quais determinantes influenciam no reconhecimento da perda por Impairment Test (IT) nas empresas brasileiras listadas na B3.

Metodologia: A pesquisa foi realizada com 169 empresas não financeiras listadas na B3, que apresentaram informações ou não de perdas no IT, no período de análise de 2009 até 2017. Para testar as hipóteses desta pesquisa foi aplicado o modelo logit. Para evitar o problema de outliers, que poderiam afetar os coeficientes estimados, todas as variáveis foram winsorizadas em 1% em cada lado da sua distribuição. Todavia, os resultados das estimações com e sem winsorização foram mantidos para atestar a robustez dos achados. Os erros padrão foram clusterizados, para evitar problemas de autocorrelação nos resíduos do modelo.

Resultados: Constatou-se que a variação Retorno sobre o Patrimônio Líquido, o índice de Book-to-Market, Mudança de Gestão, Big Bath e Controle de Propriedade são considerados os determinantes que influenciam no reconhecimento da perda por IT nas empresas listadas na B3.

Contribuições do Estudo: O estudo traz justificativas práticas sobre a aplicabilidade IT, fornecendo informações contábeis importantes para gestores, investidores, profissionais contábeis, normatizadores e reguladores. Do ponto de vista teórico contribui com a literatura acerca dos fatores determinantes da perda por IT de ativo.

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Biografia do Autor

Karla Roberta Castro Pinheiro Alves, Universidade Estadual da Paraíba - UEPB

Doutora em Ciências Contábeis pelo Programa de Pós-Graduação em Ciências Contábeis da Universidade de Brasília. Professora do Departamento de Contabilidade da Universidade Estadual da Paraíba - UEPB, Campus I.

César Augusto Tibúrcio Silva, Universidade de Brasília

Doutor em Controladoria e Contabilidade pela Universidade de São Paulo, Professor do Departamento de Ciências Contábeis da Universidade de Brasília, Campus Universitário Darcy Ribeiro, Faculdade de Economia, Administração e Contabilidade – Prédio da FACE – Asa Norte

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Publicado
01-07-2020
Como Citar
CASTRO PINHEIRO ALVES, K. R.; TIBÚRCIO SILVA, C. A. Determinantes do reconhecimento da perda pelo impaiment test. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036, v. 12, n. 2, p. 112-135, 1 jul. 2020.
Seção
Seção 1: Contabilidade Aplicada ao Setor Empresarial (S1)