dor_id: 4121590

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650.#.4.x: Ciencias Sociales y Económicas

336.#.#.b: article

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336.#.#.a: Artículo

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856.4.0.u: http://www.cya.unam.mx/index.php/cya/article/view/1445/1148

100.1.#.a: De Souza Costa, Patricia; Fernandes Pinto, Aline; Menezes Nunes, Felipe; Lemes, Sirlei

524.#.#.a: De Souza Costa, Patricia, et al. (2019). Comparability of accounting choices in the statement of cash flow: Evidence from Brazil. Contaduría y Administración; Vol. 64, Núm. 3. Recuperado de https://repositorio.unam.mx/contenidos/4121590

720.#.#.a: Thanks to FAPEMIG for the support.

245.1.0.a: Comparability of accounting choices in the statement of cash flow: Evidence from Brazil

502.#.#.c: Universidad Nacional Autónoma de México

561.1.#.a: Facultad de Contaduría y Administración, UNAM

264.#.0.c: 2019

264.#.1.c: 2018-11-05

653.#.#.a: Financial accounting; scf; accounting choice; comparability; h index; ifrs

506.1.#.a: La titularidad de los derechos patrimoniales de esta obra pertenece a las instituciones editoras. Su uso se rige por una licencia Creative Commons BY 4.0 Internacional, https://creativecommons.org/licenses/by/4.0/legalcode.es, fecha de asignación de la licencia 2018-11-05, para un uso diferente consultar al responsable jurídico del repositorio por medio del correo electrónico revista_cya@fca.unam.mx

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001.#.#.#: oai:cya.www.revistas-conacyt.unam.mx:article/1445

041.#.7.h: eng

520.3.#.a: Our objective was to determine comparability levels among the accounting choices in the Statements of Cash Flows (SCF) of Brazilian public companies and to discover factors that could explain these choices. Accounting choices were analyzed for the disclosure of the following SCF items: interest expense, interest income, income tax and social contribution on net profits, dividends, interest on own capital received, dividends and interest on own capital paid. The Herfindahl index (H index) was used to calculate comparability and logistic regression to identify variables that could affect the classification of SCF items. We found high levels of comparability for the classification of interest income, moderate for dividends and interest on own capital paid and low for the interest expense, income tax and social contribution, dividends and interest on own capital received. The H index was low in 2010 but increased gradually over time, suggesting improvements in the quality of accounting information. We also found evidence that the size of the Brazilian public company, indebtedness, profitability, book-to-market, and negative operating cash flows affected the choice of item classification in SCF. These results may be useful for accounting choice theory since they suggest that Brazilian listed companies use accounting choices to manage cash flows.

773.1.#.t: Contaduría y Administración; Vol. 64, Núm. 3 (2019)

773.1.#.o: http://www.cya.unam.mx/index.php/cya/index

046.#.#.j: 2021-10-20 00:00:00.000000

022.#.#.a: ISSN electrónico: 2448-8410; ISSN impreso: 0186-1042

310.#.#.a: Trimestral

264.#.1.b: Facultad de Contaduría y Administración, UNAM

758.#.#.1: http://www.cya.unam.mx/index.php/cya/index

doi: https://doi.org/10.22201/fca.24488410e.2018.1445

handle: 008b007397efa4fa

harvesting_date: 2021-06-14 11:43:00.0

last_modified: 2023-03-22 16:00:00

license_url: https://creativecommons.org/licenses/by/4.0/legalcode.es

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Artículo

Comparability of accounting choices in the statement of cash flow: Evidence from Brazil

De Souza Costa, Patricia; Fernandes Pinto, Aline; Menezes Nunes, Felipe; Lemes, Sirlei

Facultad de Contaduría y Administración, UNAM, publicado en Contaduría y Administración, y cosechado de Revistas UNAM

Licencia de uso

Procedencia del contenido

Entidad o dependencia
Facultad de Contaduría y Administración, UNAM
Revista
Contaduría y Administración
Repositorio
Revistas UNAM
Contacto
Revistas UNAM. Dirección General de Publicaciones y Fomento Editorial, UNAM en revistas@unam.mx

Cita

De Souza Costa, Patricia, et al. (2019). Comparability of accounting choices in the statement of cash flow: Evidence from Brazil. Contaduría y Administración; Vol. 64, Núm. 3. Recuperado de https://repositorio.unam.mx/contenidos/4121590

Descripción del recurso

Autor(es)
De Souza Costa, Patricia; Fernandes Pinto, Aline; Menezes Nunes, Felipe; Lemes, Sirlei
Colaborador(es)
Thanks to FAPEMIG for the support.
Tipo
Artículo de Investigación
Área del conocimiento
Ciencias Sociales y Económicas
Título
Comparability of accounting choices in the statement of cash flow: Evidence from Brazil
Fecha
2018-11-05
Resumen
Our objective was to determine comparability levels among the accounting choices in the Statements of Cash Flows (SCF) of Brazilian public companies and to discover factors that could explain these choices. Accounting choices were analyzed for the disclosure of the following SCF items: interest expense, interest income, income tax and social contribution on net profits, dividends, interest on own capital received, dividends and interest on own capital paid. The Herfindahl index (H index) was used to calculate comparability and logistic regression to identify variables that could affect the classification of SCF items. We found high levels of comparability for the classification of interest income, moderate for dividends and interest on own capital paid and low for the interest expense, income tax and social contribution, dividends and interest on own capital received. The H index was low in 2010 but increased gradually over time, suggesting improvements in the quality of accounting information. We also found evidence that the size of the Brazilian public company, indebtedness, profitability, book-to-market, and negative operating cash flows affected the choice of item classification in SCF. These results may be useful for accounting choice theory since they suggest that Brazilian listed companies use accounting choices to manage cash flows.
Tema
Financial accounting; scf; accounting choice; comparability; h index; ifrs
Idioma
eng
ISSN
ISSN electrónico: 2448-8410; ISSN impreso: 0186-1042

Enlaces