Impactos da adoção das IFRS na análise das informações contábeis: percepção de uma amostra de analistas de mercado

Abstract

This study aims to investigate the impacts generated by the IFRS adoption IFRS in the analysis of accounting information, by a sample of capital market analysts, professionals whose activity analyze the economic and financial situation of companies, in order to subsidize investors and managers in decision where to allocate resources for investment. The methodology used in this study was a quantitative and qualitative research through a questionnaire applied on market analysts. Regarding the profile of capital market analysts, it was identified that the majority are male, is under forty years of age, higher education is concentrated in Management, Economics and Accounting courses, have postgraduate courses, time working as an analyst less than 10 years and that 52% of respondents are affiliated with APIMEC. As a result it can be inferred that, for the respondents, the information provided by the companies serve the needs of capital market analysts, and provide evidence that the adoption of IFRS affected the comparability and increased the quality and quantity of published financial information and required by regulators, affected work routine of market analysts and facilitated the process of analyzing companies. Market analysts point out the sources of information they use in carrying out their work, but no one cannot overlook that they need to be loaded with quality, timeliness and veracity.