FECAP Mestrado Controladoria e Contabilidade Estratégica
Use este identificador para citar ou linkar para este item: http://tede.fecap.br:8080/handle/tede/579
Registro completo de metadados
Campo DCValorIdioma
dc.creatorLago, Thais dopt_BR
dc.creator.IDCPF:28289698860por
dc.creator.Latteshttp://lattes.cnpq.br/6663704029092767por
dc.contributor.advisor1Weffort, Elionor Farah Jreigept_BR
dc.contributor.advisor1IDCPF:14773512806por
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/3929537799335350por
dc.contributor.referee1Rossetto, Vicentept_BR
dc.contributor.referee1IDCPF:94337586849por
dc.contributor.referee1Latteshttp://lattes.cnpq.br/0723716665564484por
dc.contributor.referee2Pereira, Anisio Candidopt_BR
dc.contributor.referee2IDCPF:04122291887por
dc.contributor.referee2Latteshttp://lattes.cnpq.br/5798574967417360por
dc.date.accessioned2015-12-04T11:45:17Z-
dc.date.available2010-03-20pt_BR
dc.date.issued2006-06-19pt_BR
dc.identifier.citationLAGO, Thais do. A contabilização de contingências tributárias por companhias abertas no Brasil e nos Estados Unidos. 2006. 144 f. Dissertação (Mestrado em -) - FECAP - Faculdade Escola de Comércio Álvares Penteado, São Paulo, 2006.por
dc.identifier.urihttp://tede.fecap.br:8080/handle/tede/579-
dc.description.resumoA contabilização de contingências, notadamente as tributárias, por companhias abertas no Brasil e nos Estados Unidos tem sido problemática devido à ausência de critérios normativos claros para a classificação do risco das contingências em remotas, possíveis ou prováveis. Também tem sido problemática devido à laboriosa adequação das demonstrações financeiras às normas contábeis estabelecidas pelos dois países, o que tem gerado uma assimetria informacional. Ocorre que devido à existência de uma norma da Comissão de Valores Mobiliários poderia estar superado o problema da assimetria informacional no caso de empresas registradas em diferentes mercados de capitais, ante a obrigação de sincronizar as demonstrações e informações financeiras aqui divulgadas com as divulgadas no exterior. Nesse contexto, esta pesquisa tem por objetivo analisar o conteúdo das demonstrações financeiras das companhias abertas listadas na Bolsa de Valores de Nova York, a "New York Stock Exchange" (NYSE) e na Bolsa de Valores de São Paulo (BOVESPA), referente à contabilização de contingências tributárias, no intuito de constatar a existência da assimetria informacional. Para alcançar a consecução desse objetivo, foi utilizado o método de análise de conteúdo em uma amostra de demonstrações financeiras de 30 (trinta) companhias listadas na NYSE e na BOVESPA. Verificou-se que 20 (vinte) apresentaram níveis de evidenciação de contingências tributárias maiores nos Estados Unidos que no Brasil, 5 (cinco) apresentaram níveis de evidenciação de contingências tributárias maiores no Brasil que nos Estados Unidos e 5 (cinco) apresentaram o mesmo nível de evidenciação de contingências tributárias nesses países. Esses resultados confirmam que o processo de adequação das demonstrações financeiras às normas contábeis estabelecidas pelos dois países e a utilização de termos de natureza subjetiva, tais como remotas, possíveis ou prováveis, podem expor o investidor a informações incompletas, que podem eventualmente levá-lo a decisões equivocadas. Tal constatação justificou a elaboração de sugestões para a contabilização das contingências tributárias no ambiente legal brasileiro que podem ser empregadas para lidar com a fragilidade dos critérios normativos para a classificação do risco. Esta pesquisa poderá nortear órgãos reguladores do mercado de capitais, órgãos interessados na convergência contábil internacional, advogados, preparadores das demonstrações financeiras e auditores, na medida em que descortina aspectos relevantes que deverão ser considerados no tratamento contábil das contingências tributárias. Além disso, esta pesquisa pode fornecer elementos para a melhoria na transparência e consistência das demonstrações financeiraspor
dc.description.abstractThe recording of contingencies by listed companies in Brazil and in the USA, especially the taxable ones, has been troublesome, because there are no clear normative criteria to classify their risk in remote, possible and probable contingencies. It has also been troublesome because of the laborious adequation of financial statements to the accounting norms established by these two countries. Consequently, this has resulted in asymmetrical information. As there is a Brazilian Securities Commission (CVM) established norm, the problem of the asymmetrical information could be overcame concerning registered companies in different capital markets, regarding the obligation of synchronizing the Brazilian statements and financial information with the American ones. Therefore, it is intended with this work to analyze the financial statements content of listed companies in the New York Stock Exchange (NYSE) and in the São Paulo Stock Exchange (BOVESPA), relating to the recording of taxable contingencies, aiming to detect the existence of asymmetrical information. To reach such an objective, it has been applied the content analysis method in a financial statements sample of 30 (thirty) listed companies in the NYSE and in the BOVESPA. It was verified that 20 (twenty) companies have presented higher disclosure levels of taxable contingencies in the USA in relation to Brazil, 5 (five) have presented higher disclosure levels of taxable contingencies in Brazil in relation to the USA and 5 (five) have presented the same disclosure levels of taxable contingencies in both countries. These results show that the financial statements adequation process to the accounting norms established by the USA and Brazil and the use of subjective nature terms, such as remote, possible or probable, might expose the investor to incomplete information, which might lead him to take wrong decisions. Such statement has justified the elaboration of suggestions to record the taxable contingencies in the Brazilian law, which could be applied to handle the normative criteria fragility to classify the risk. This work could guide regulators agencies in the capital market, agencies interested in the international accounting convergence, solicitors, financial statements personnel and auditors, as it reveals vital aspects to be considered in the financial statements accounting treatment of taxable contingencies. In addition, this work could provide elements to improve the financial statements transparency and consistency.eng
dc.description.abstractThe recording of contingencies by listed companies in Brazil and in the USA, especially the taxable ones, has been troublesome, because there are no clear normative criteria to classify their risk in remote, possible and probable contingencies. It has also been troublesome because of the laborious adequation of financial statements to the accounting norms established by these two countries. Consequently, this has resulted in asymmetrical information. As there is a Brazilian Securities Commission (CVM) established norm, the problem of the asymmetrical information could be overcame concerning registered companies in different capital markets, regarding the obligation of synchronizing the Brazilian statements and financial information with the American ones. Therefore, it is intended with this work to analyze the financial statements content of listed companies in the New York Stock Exchange (NYSE) and in the São Paulo Stock Exchange (BOVESPA), relating to the recording of taxable contingencies, aiming to detect the existence of asymmetrical information. To reach such an objective, it has been applied the content analysis method in a financial statements sample of 30 (thirty) listed companies in the NYSE and in the BOVESPA. It was verified that 20 (twenty) companies have presented higher disclosure levels of taxable contingencies in the USA in relation to Brazil, 5 (five) have presented higher disclosure levels of taxable contingencies in Brazil in relation to the USA and 5 (five) have presented the same disclosure levels of taxable contingencies in both countries. These results show that the financial statements adequation process to the accounting norms established by the USA and Brazil and the use of subjective nature terms, such as remote, possible or probable, might expose the investor to incomplete information, which might lead him to take wrong decisions. Such statement has justified the elaboration of suggestions to record the taxable contingencies in the Brazilian law, which could be applied to handle the normative criteria fragility to classify the risk. This work could guide regulators agencies in the capital market, agencies interested in the international accounting convergence, solicitors, financial statements personnel and auditors, as it reveals vital aspects to be considered in the financial statements accounting treatment of taxable contingencies. In addition, this work could provide elements to improve the financial statements transparency and consistency.eng
dc.formatapplication/pdfpor
dc.languageporpor
dc.publisherFECAP - Faculdade Escola de Comércio Álvares Penteadopor
dc.publisher.department-por
dc.publisher.countryBRpor
dc.publisher.initialsFECAPpor
dc.publisher.programMestrado em Controladoria e Contabilidade Estratégicapor
dc.rightsAcesso Abertopor
dc.subjectFinancial statementseng
dc.subjectCapital marketeng
dc.subjectBalanço (Contabilidade)por
dc.subjectImpostospor
dc.subjectMercado de capitaispor
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISpor
dc.titleA contabilização de contingências tributárias por companhias abertas no Brasil e nos Estados Unidospor
dc.typeDissertaçãopor
Aparece nas coleções:Controladoria e Contabilidade Estratégica

Arquivos associados a este item:
Arquivo TamanhoFormato 


Os itens no repositório estão protegidos por copyright, com todos os direitos reservados, salvo quando é indicado o contrário.