Banca de QUALIFICAÇÃO: Rayssa Rayane Rocha Rosário Araújo

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
DISCENTE : Rayssa Rayane Rocha Rosário Araújo
DATA : 28/04/2020
HORA: 14:30
LOCAL: Online, por meio de videoconferência
TÍTULO:

The Impact of the Adoption of IFRS 16 on Economic-Financial Indicators and their Implications in Decision-Making in the Capital Market

PALAVRAS-CHAVES:

IFRS 16; Leasing; Economic-financial indicators; Decision-making

PÁGINAS: 30
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
RESUMO:

Recently, as a result of a series of changes caused by the globalization of financial reporting, the legislation that governs Brazilian accounting practices has started the alignment of Brazil with the internationalization process of accounting. In this context, one of the most recent standards released was IFRS 16, which came into force on January 1, 2019. This standard implied major changes related to the treatment of leasing operations, which directly affected the accounting information disclosed by the companies. Thus, this research aims to verify the impact of the adoption of the international accounting standard IFRS 16 on the economic-financial indicators of the lessee companies and their implications for decision-making in the capital market. To this end, the financial statements for the 2019 financial year will be analyzed from a sample composed of the lessee companies listed on the Brasil Bolsa Balcão (B3). The documentary analysis will include the calculation of the economic-financial indicators of the companies considering the scenario with and without the effects of the adoption of IFRS 16. The comparisons between the results of the indicators will be performed using the SPSS Statistics 22 software, applying parametric tests and non-parametric tests to verify differences between the means of two samples (t-student and Wilcoxon). From the results found, the implications for investor decision-making will be identified through the association between the main performance indicators used by capital market analysts and the quantitative impacts on such indicators obtained in the research results.

MEMBROS DA BANCA:
Externo à Instituição - EWERTON ALEX AVELAR - UFMG
Externa à Instituição - JOYCE MARIELLA MEDEIROS CAVALCANTI - UnP
Presidente - LIVIA MARIA DE PADUA RIBEIRO