Relação entre conservadorismo e provisões e passivos contingentes: uma análise em empresas listadas na b3 durante a pandemia da COVID-19
The present study sought to study whether, during the pandemic period, there was a relationship between the constitution of provisions and contingent liabilities with the degree of conservatism of companies listed on B3. In this sense, the already consolidated conservatism model of Banker et al. (20...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
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Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/55545 |
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| Resumo: | The present study sought to study whether, during the pandemic period, there was a relationship between the constitution of provisions and contingent liabilities with the degree of conservatism of companies listed on B3. In this sense, the already consolidated conservatism model of Banker et al. (2016) was used, in addition to the insertion of a variable to capture provisions and contingent liabilities to perform the data analysis in an unbalanced panel in the fixed effects model and, after the winsorization of the data at 5% and 95%. Finally, it was found that few variables of the model used are related to the degree of conservatism of the companies, and those that are are not statistically significant. Thus, the study concludes that, during the pandemic, provisions and contingent liabilities are not directly related to the degree of conservatism of companies listed on B3. |
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