Analysis of the effects of conservatism in accounting information after the 2011 change in the basic conceptual pronouncement

Purpose – This study researches whether the change in NBC TG, promoted in 2011, that excluded Prudence (Conservatism), had any effect on companies’ accounting information. Design/methodology/approach – Quantitative approach, using a linear regression based on the Basu (1997) method, Wilcoxon test...

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Bibliographic Details

Published in:	Revista Brasileira de Gestão De Negócios
Main Authors:	Clóvis Antônio Kronbauer, Luiz Henrique Figueira Marquezan, Marco Aurélio Gomes Barbosa, Carlos Alberto Diehl
Format:	Article
Language:	English
Published:	Fundação Escola de Comércio Álvares Penteado 2017-07-01
Subjects:	prudence Conservatism basic conceptual pronouncement accounting standard
Online Access:	https://rbgn.fecap.br/RBGN/article/view/2742/pdf