Ciencias Contabeis

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Texto.
ABSTRACT This study compares the relevance of accounting information in the periods before and after the first phase of the convergence process to international accounting standards in Brazil, which occurred in 2008, following the same approach of previous studies, such as Niskaen, Kinnunen and Kasanen (2000); Bartov, Goldberg and Kim (2005); Barth, Landsman and Lang (2008); Morais and Curto (2008); Kadri, Aziz and Ibrahim (2009); Chalmers, Clinch and Godfrey (2009) and Lima (2010). For this, it was carried out a R2 comparasion, before and after convergence, between the regressions of each accounting proxy (earnings - LLPA and equity - PLPA) as independent variables and the stock price as the dependent variable, for the period 1997 to 2009, of the non-financial traded companies in Brazil. The results show differences in value relevance of accounting information of LLPA and PLPA before and after the first phase of convergence process, with LLPA showing informational gain and the PLPA presenting loss of informational content. The informational gain of LLPA may be associated with a reduction in conservatism and the introduction of the fair value concept in accounting practices, which tend to make the profit closer to economic reality of the company, breaking the paradigm that the Net Profit is a simply accounting number. With regard to the loss of informational content of PLPA, it may be associated with a decoupling of the financial situation of companies and the capital market performance, due to the global crisis of 2008, since, in crisis periods, financial assets lose value without any substantial change in the general economic environmental
RESUMO
Este estudo compara à relevância da informação contábil em períodos pré e pós a primeira fase do processo