Os efeitos da adoção das normas internacionais de contabilidade no conservadorismo incondicional de companhias brasileiras de energia elétrica

Abstract

The present work had as its theme the effects of IFRS adoption on the unconditional conservatism of publicly traded Brazilian companies. Unconditional conservatism is characterized as choosing the lowest value for the asset or profit and the highest value for the liability, which is the most useful sense. The methodology used was the case study, comprising a sample of twenty-eight publicly traded companies in the energy sector. A theoretical approach to IFRS was carried out, observing conceptual and historical aspects, as well as conservatism, characterizing its conditional and unconditional forms. The scarcity of works with an approach similar to the one presented in the present research was evidenced. The analyzes of twenty-eight publicly traded companies in the energy sector, considering the period between 2010 and 2019, were carried out using the Basu's Transverse Regression, used to measure the conservatism present in the balance sheets. It was observed, in view of the calculations used, that the companies Cia. Energética de Brasília, CEEE-D, Celgpar, Eletrobrás, Emae and Eneva presented negative β4, which is observed as an indication of unconditional conservatism. However, these companies represent only a small piece of the sample, and it can be observed that the other organizations did not present the characteristics that might suggest the adoption of this type of conservatism.