ANÁLISE DA RELAÇÃO ENTRE AS CARACTERÍSTICAS QUALITATIVAS DA INFORMAÇÃO CONTÁBIL E O AUDIT DELAY
DOI:
https://doi.org/10.14392/ASAA.2019120306Keywords:
Informação Contábil, Qualidade da auditoria, Audit DelayAbstract
Informação contábil divulgada pode implicar na alocação de recursos no mercado, uma vez que os usuários utilizam essas informações no processo de tomada de decisão. Logo é necessário que tais informações sejam apresentadas com qualidade, para mais bem embasar os processos de decisão. Sendo assim, pesquisas que analisam qualidade da informação contábil tende a serem relevantes para o funciomanento desse mercado. Nesse contexto, o objetivo desse estudo foi analisar a relação entre as características qualitativas da informação contábil e o atraso na entrega das demonstrações financeiras padronizadas (DFPs), aspecto ainda não observado pela literatura nacional e internacional. Para isso, se observou as empresas brasileiras de capital aberto, no período trimestral de 2010 a 2017, via regressão múltipla com dados dispostos em painel, analisando as seguintes características qualitativas observadas: i) conservadorismo, via modelos de Basu (1997) e Ball e Shivakumar (2005); ii) persistência, considerando o modelo de Dechow e Scharnd (2004); iii) relevância, por meio dos modelos de Ohlson (1995) e Easton (1999); iv) tempestividade, via modelo de Lopes e Walker (2008). Os resultados indicaram que a informação de empresas com maior atraso na entrega das DFPs se apresentaram menos conservadora, menos relevante, menos tempestiva e menos persistente. Portanto, o estudo sinaliza aos usuários da informação contábil que maior atraso na entrega das DFPs indica que a informação contábil das empresas não apresenta as características qualitativas esperadas, aspecto que pode auxiliá-los em suas decisões de investimento.
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