Covid-19 e medidas de restrição: uma análise sobre o conservadorismo contábil

This dissertation consists of two chapters. In the first chapter, we sought to identify the behavior of conservatism in companies in Latin America (LA) before and during the economic crisis resulting from the COVID-19 pandemic. The second chapter analyzed the relationship between the restriction mea...

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Autor principal: Nascimento, Mariana Joyce dos Santos
Outros Autores: Mota, Renato Henrique Gurgel
Formato: Dissertação
Idioma:pt_BR
Publicado em: Universidade Federal do Rio Grande do Norte
Assuntos:
Conservadorismo contábil
Informações contábeis
Crise econômica
Pandemia - Covid-19
Medidas de restrição
CNPQ::CIENCIAS SOCIAIS APLICADAS
Endereço do item:https://repositorio.ufrn.br/handle/123456789/57796
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id ri-123456789-57796
record_format dspace
institution Repositório Institucional
collection RI - UFRN
language pt_BR
topic Conservadorismo contábil
Informações contábeis
Crise econômica
Pandemia - Covid-19
Medidas de restrição
CNPQ::CIENCIAS SOCIAIS APLICADAS
spellingShingle Conservadorismo contábil
Informações contábeis
Crise econômica
Pandemia - Covid-19
Medidas de restrição
CNPQ::CIENCIAS SOCIAIS APLICADAS
Nascimento, Mariana Joyce dos Santos
Covid-19 e medidas de restrição: uma análise sobre o conservadorismo contábil
description This dissertation consists of two chapters. In the first chapter, we sought to identify the behavior of conservatism in companies in Latin America (LA) before and during the economic crisis resulting from the COVID-19 pandemic. The second chapter analyzed the relationship between the restriction measures adopted by Latin American countries to combat COVID-19 and the level of conservatism of companies listed on their stock exchanges during the market downturn. For this, in both surveys, there was a selection of countries that have the largest and main Stock Exchanges in LA, which were: Argentina, Brazil, Chile, Colombia, Mexico and Peru, and had the model used to measure conservatism that of Ball and Shivakumar (2005) and the Thomson Reuters Eikon® platform was used to collect data. The period adopted in chapter 1 was from 2014 to 2019 (before the crisis) and from 2020 to 2021 (during the crisis), in which a sample of 492 companies and 2,573 observations was obtained. Multilevel regression was used from three levels on unbalanced panel data. Based on the results, it is inferred that companies in Latin America adopt a conservative stance both before and during periods of crisis. However, during these phases of economic recession, there is a tendency towards an increase in the level of conservatism, since organizations had opportunistic recognition of gains during the period of recession, followed by their reversal in subsequent periods, signaling accounting strategies that aim to deal with the uncertainties and volatility associated with this uncertain period of the pandemic. In Chapter 2, the period adopted was 2020 and 2021, through regression on panel data. Initially, the restriction measures adopted by each country were calculated, seeking to categorize them into groups with different levels of restriction, based on the measures implemented by each of them. Data for this analysis was obtained from the Oxford COVID-19 Government Response Tracker (OxCGRT), developed by the Blavatnik School of Government at the University of Oxford. Next, an analysis of the degree of conservatism present in each of these groups was carried out, using the aforementioned model, through panel data regression. Finally, the variable that quantifies the restriction measures adopted by each group was incorporated as an integral part of this analysis process. The results show that Argentina, Colombia, Chile and Peru were the countries that most implemented measures to combat COVID-19, being considered more restrictive. On the other hand, Brazil and Mexico adopted fewer restrictions, being classified as less restricted. The analysis indicated that companies from less restrictive countries presented a more conservative stance in their financial statements, however, there was no evidence that conservatism was directly impacted by the restriction measures.
author2 Mota, Renato Henrique Gurgel
author_facet Mota, Renato Henrique Gurgel
Nascimento, Mariana Joyce dos Santos
format masterThesis
author Nascimento, Mariana Joyce dos Santos
author_sort Nascimento, Mariana Joyce dos Santos
title Covid-19 e medidas de restrição: uma análise sobre o conservadorismo contábil
title_short Covid-19 e medidas de restrição: uma análise sobre o conservadorismo contábil
title_full Covid-19 e medidas de restrição: uma análise sobre o conservadorismo contábil
title_fullStr Covid-19 e medidas de restrição: uma análise sobre o conservadorismo contábil
title_full_unstemmed Covid-19 e medidas de restrição: uma análise sobre o conservadorismo contábil
title_sort covid-19 e medidas de restrição: uma análise sobre o conservadorismo contábil
publisher Universidade Federal do Rio Grande do Norte
publishDate 2024
url https://repositorio.ufrn.br/handle/123456789/57796
work_keys_str_mv AT nascimentomarianajoycedossantos covid19emedidasderestricaoumaanalisesobreoconservadorismocontabil
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spelling ri-123456789-577962024-03-06T00:08:43Z Covid-19 e medidas de restrição: uma análise sobre o conservadorismo contábil Nascimento, Mariana Joyce dos Santos Mota, Renato Henrique Gurgel http://lattes.cnpq.br/5767089459457842 https://orcid.org/0000-0001-8439-7540 http://lattes.cnpq.br/6602112968915730 Mol, Anderson Luiz Rezende https://orcid.org/0000-0001-5915-8070 http://lattes.cnpq.br/4968429773311336 Azevedo, Yuri Gomes Paiva Conservadorismo contábil Informações contábeis Crise econômica Pandemia - Covid-19 Medidas de restrição CNPQ::CIENCIAS SOCIAIS APLICADAS This dissertation consists of two chapters. In the first chapter, we sought to identify the behavior of conservatism in companies in Latin America (LA) before and during the economic crisis resulting from the COVID-19 pandemic. The second chapter analyzed the relationship between the restriction measures adopted by Latin American countries to combat COVID-19 and the level of conservatism of companies listed on their stock exchanges during the market downturn. For this, in both surveys, there was a selection of countries that have the largest and main Stock Exchanges in LA, which were: Argentina, Brazil, Chile, Colombia, Mexico and Peru, and had the model used to measure conservatism that of Ball and Shivakumar (2005) and the Thomson Reuters Eikon® platform was used to collect data. The period adopted in chapter 1 was from 2014 to 2019 (before the crisis) and from 2020 to 2021 (during the crisis), in which a sample of 492 companies and 2,573 observations was obtained. Multilevel regression was used from three levels on unbalanced panel data. Based on the results, it is inferred that companies in Latin America adopt a conservative stance both before and during periods of crisis. However, during these phases of economic recession, there is a tendency towards an increase in the level of conservatism, since organizations had opportunistic recognition of gains during the period of recession, followed by their reversal in subsequent periods, signaling accounting strategies that aim to deal with the uncertainties and volatility associated with this uncertain period of the pandemic. In Chapter 2, the period adopted was 2020 and 2021, through regression on panel data. Initially, the restriction measures adopted by each country were calculated, seeking to categorize them into groups with different levels of restriction, based on the measures implemented by each of them. Data for this analysis was obtained from the Oxford COVID-19 Government Response Tracker (OxCGRT), developed by the Blavatnik School of Government at the University of Oxford. Next, an analysis of the degree of conservatism present in each of these groups was carried out, using the aforementioned model, through panel data regression. Finally, the variable that quantifies the restriction measures adopted by each group was incorporated as an integral part of this analysis process. The results show that Argentina, Colombia, Chile and Peru were the countries that most implemented measures to combat COVID-19, being considered more restrictive. On the other hand, Brazil and Mexico adopted fewer restrictions, being classified as less restricted. The analysis indicated that companies from less restrictive countries presented a more conservative stance in their financial statements, however, there was no evidence that conservatism was directly impacted by the restriction measures. Essa dissertação é constituída por dois capítulos. No primeiro capítulo, buscou-se identificar o comportamento do conservadorismo nas empresas da América Latina (AL) antes e durante a crise econômica decorrente da pandemia da COVID-19. No segundo capítulo, analisou-se a relação entre as medidas de restrição adotadas pelos países da América Latina em combate à COVID-19 e o nível de conservadorismo das companhias listadas em suas bolsas de valores durante a desaceleração do mercado. Para isso, em ambas as pesquisas, houve um recorte dos países que possuem as maiores e principais Bolsas de Valores da AL, que foram: Argentina, Brasil, Chile, Colômbia, México e Peru, e tiveram como modelo utilizado para a mensuração do conservadorismo o de Ball e Shivakumar (2005) e utilizou-se a plataforma Thomson Reuters Eikon® para a coletados dados. O período adotado no capítulo 1 foi de 2014 a 2019 (antes da crise) e de 2020 a 2021 (durante a crise), no qual obteve-se uma amostra de 492 empresas e 2.573 observações. Além disso, utilizou-se a regressão multinível a partir de três níveis em dados em painel desbalanceado. Com base nos resultados, infere-se que as empresas na América Latina adotam uma postura conservadora tanto antes quanto durante os períodos de crise. No entanto, durante essas fases de recessão econômica, observa-se uma tendência de aumento no nível de conservadorismo, uma vez que as organizações tiveram reconhecimento oportunístico de ganhos durante o período de recessão, seguido por sua reversão nos períodos subsequentes, sinalizando estratégias contábeis que visam lidar com as incertezas e volatilidades associadas a esse período tão incerto da pandemia. Já no capítulo 2, o período adotado foi 2020 e 2021, por meio de regressão em dados em painel. Inicialmente, foram calculadas as medidas de restrições adotadas por cada país, buscando categorizá-los em grupos com diferentes níveis de restrição, com base nas medidas implementadas por cada um deles. Os dados para essa análise foram obtidos a partir do Oxford COVID-19 Government Response Tracker (OxCGRT), desenvolvido pela Blavatnik School of Government da Universidade de Oxford. Em seguida, realizou-se análise do grau de conservadorismo presente em cada um desses grupos, utilizando o modelo citado, mediante regressão de dados em painel. Por fim, a variável que quantifica as medidas de restrições adotadas por cada grupo foi incorporada como parte integrante desse processo de análise. Os resultados evidenciam que Argentina, Colômbia, Chile e Peru foram os países que mais implementaram medidas de combate à COVID-19, sendo considerados mais restritivos. Em contrapartida, Brasil e México adotaram menos restrições, sendo classificados como menos restritivos. A análise indicou que as empresas dos países menos restritivos apresentaram uma postura mais conservadora em suas demonstrações contábeis; todavia, não houve indícios de que o conservadorismo foi diretamente impactado pelas medidas de restrição. 2024-03-06T00:08:05Z 2024-03-06T00:08:05Z 2023-12-22 masterThesis NASCIMENTO, Mariana Joyce dos Santos. Covid-19 e medidas de restrição: uma análise sobre o conservadorismo contábil. Orientador: Dr. Renato Henrique Gurgel Mota. 2023. 76f. Dissertação (Mestrado em Ciências Contábeis) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2023. https://repositorio.ufrn.br/handle/123456789/57796 pt_BR Acesso Aberto application/pdf Universidade Federal do Rio Grande do Norte Brasil UFRN PROGRAMA DE PÓS-GRADUAÇÃO EM CIÊNCIAS CONTÁBEIS

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