Loading…
Decrease in the Value Relevance of Accounting Information in Electric Distributors after the Brazilian IFRS adoption
Originality/value--That is, although the economies of these jurisdictions are distinct, investors incorporated such accounting assets into stock prices because they could potentially verify realization rates on such items. Thus, it is concluded that the adoption of international standards did not be...
Saved in:
| Published in: | Revista brasileira de gestão de negócios 2019-10, Vol.21 (4), p.928-952 |
|---|---|
| Main Authors: | , |
| Format: | Article |
| Language: | eng ; por |
| Subjects: | |
| Citations: | Items that cite this one |
| Online Access: | Get full text |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| cited_by | cdi_FETCH-LOGICAL-c519t-5fed9e1cc7d48a5aea98281727093ffbaf240c8b56d0f8798c5d06aa4bb243dd3 |
|---|---|
| cites | |
| container_end_page | 952 |
| container_issue | 4 |
| container_start_page | 928 |
| container_title | Revista brasileira de gestão de negócios |
| container_volume | 21 |
| creator | Flores, Eduardo Lopes, Alexsandro Broedel |
| description | Originality/value--That is, although the economies of these jurisdictions are distinct, investors incorporated such accounting assets into stock prices because they could potentially verify realization rates on such items. Thus, it is concluded that the adoption of international standards did not benefit Brazilian energy distributors by distancing the book value from their market value. |
| doi_str_mv | 10.7819/rbgn.v21i5.4023 |
| format | article |
| fullrecord | <record><control><sourceid>gale_doaj_</sourceid><recordid>TN_cdi_doaj_primary_oai_doaj_org_article_f92d108f5ed94bda97e07c19a44e27cc</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><galeid>A634744671</galeid><scielo_id>S1806_48922019000400928</scielo_id><doaj_id>oai_doaj_org_article_f92d108f5ed94bda97e07c19a44e27cc</doaj_id><sourcerecordid>A634744671</sourcerecordid><originalsourceid>FETCH-LOGICAL-c519t-5fed9e1cc7d48a5aea98281727093ffbaf240c8b56d0f8798c5d06aa4bb243dd3</originalsourceid><addsrcrecordid>eNpVUl2L1DAULaLgsu6zrwVf7WySpk3yOO6HDiwIu-pruE1vuhk6zZikC_rrTWfEcRLIDZdzzr0cTlG8p2QlJFXXoRum1QujrllxwupXxQVVsq6IJOJ1_kvSVlwq9ra4inFLliOIUOKiSLdoAkLE0k1lesbyB4wzlo844gtMBktvy7Uxfp6Sm4ZyM1kfdpCcnxbC3YgmBWfKWxdz7ebkQyzBJgwHsU8BfrvRwVRu7h-fSuj9fqG-K95YGCNe_a2Xxff7u283X6qHr583N-uHyjRUpaqx2CukxoieS2gAQUkmqWCCqNraDizjxMiuaXtipVDSND1pAXjXMV73fX1ZbI66vYet3ge3g_BLe3D60PBh0BCSMyNqq1hPibRNHsm7HpRAIgxVwDkyYUzWWh21onE4er31c5jy8vppcVcv7jJCVXaWE6KYzIQPR8I--J8zxnSisJoq2kql-Ak1QN7CZXtTALNz0eh1W3PBeSvoafgZKt8ed874Ca3L_TPCx_8I3RzdhDE_0Q3PKQ4wx3gOvz7CTfAxBrT_zKJELwHTS8D0IWB6CVj9BxlcwZ4</addsrcrecordid><sourcetype>Open Website</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>2319168994</pqid></control><display><type>article</type><title>Decrease in the Value Relevance of Accounting Information in Electric Distributors after the Brazilian IFRS adoption</title><source>SciELO Brazil</source><source>ABI/INFORM global</source><source>Publicly Available Content Database</source><source>BSC - Ebsco (Business Source Ultimate)</source><creator>Flores, Eduardo ; Lopes, Alexsandro Broedel</creator><creatorcontrib>Flores, Eduardo ; Lopes, Alexsandro Broedel</creatorcontrib><description>Originality/value--That is, although the economies of these jurisdictions are distinct, investors incorporated such accounting assets into stock prices because they could potentially verify realization rates on such items. Thus, it is concluded that the adoption of international standards did not benefit Brazilian energy distributors by distancing the book value from their market value.</description><identifier>ISSN: 1806-4892</identifier><identifier>ISSN: 1983-0807</identifier><identifier>EISSN: 1983-0807</identifier><identifier>DOI: 10.7819/rbgn.v21i5.4023</identifier><language>eng ; por</language><publisher>São Paulo: Fundacao Escola de Comercio Alvares Penteado (FECAP)</publisher><subject>Accounting ; Accounting standards ; Book value ; brazil ; canada ; Electric power ; Electric rates ; Electricity ; Electricity distribution ; Energy ; Financial statements ; Hypotheses ; ifrs 14 ; International accounting standards ; International Financial Reporting Standards ; International marketing ; Liability ; MANAGEMENT ; regulatory assets ; relevance of accounting information ; Vendor relations ; Wholesale trade</subject><ispartof>Revista brasileira de gestão de negócios, 2019-10, Vol.21 (4), p.928-952</ispartof><rights>COPYRIGHT 2019 Fundacao Escola de Comercio Alvares Penteado (FECAP)</rights><rights>2019. This work is published under https://creativecommons.org/licenses/by/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License.</rights><rights>This work is licensed under a Creative Commons Attribution 4.0 International License.</rights><lds50>peer_reviewed</lds50><oa>free_for_read</oa><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c519t-5fed9e1cc7d48a5aea98281727093ffbaf240c8b56d0f8798c5d06aa4bb243dd3</citedby></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://www.proquest.com/docview/2319168994/fulltextPDF?pq-origsite=primo$$EPDF$$P50$$Gproquest$$Hfree_for_read</linktopdf><linktohtml>$$Uhttps://www.proquest.com/docview/2319168994?pq-origsite=primo$$EHTML$$P50$$Gproquest$$Hfree_for_read</linktohtml><link.rule.ids>230,314,780,784,885,11688,24150,25753,27924,27925,36060,37012,44363,44590,74895,75126</link.rule.ids></links><search><creatorcontrib>Flores, Eduardo</creatorcontrib><creatorcontrib>Lopes, Alexsandro Broedel</creatorcontrib><title>Decrease in the Value Relevance of Accounting Information in Electric Distributors after the Brazilian IFRS adoption</title><title>Revista brasileira de gestão de negócios</title><addtitle>Rev. bras. gest. neg</addtitle><description>Originality/value--That is, although the economies of these jurisdictions are distinct, investors incorporated such accounting assets into stock prices because they could potentially verify realization rates on such items. Thus, it is concluded that the adoption of international standards did not benefit Brazilian energy distributors by distancing the book value from their market value.</description><subject>Accounting</subject><subject>Accounting standards</subject><subject>Book value</subject><subject>brazil</subject><subject>canada</subject><subject>Electric power</subject><subject>Electric rates</subject><subject>Electricity</subject><subject>Electricity distribution</subject><subject>Energy</subject><subject>Financial statements</subject><subject>Hypotheses</subject><subject>ifrs 14</subject><subject>International accounting standards</subject><subject>International Financial Reporting Standards</subject><subject>International marketing</subject><subject>Liability</subject><subject>MANAGEMENT</subject><subject>regulatory assets</subject><subject>relevance of accounting information</subject><subject>Vendor relations</subject><subject>Wholesale trade</subject><issn>1806-4892</issn><issn>1983-0807</issn><issn>1983-0807</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2019</creationdate><recordtype>article</recordtype><sourceid>M0C</sourceid><sourceid>PIMPY</sourceid><sourceid>DOA</sourceid><recordid>eNpVUl2L1DAULaLgsu6zrwVf7WySpk3yOO6HDiwIu-pruE1vuhk6zZikC_rrTWfEcRLIDZdzzr0cTlG8p2QlJFXXoRum1QujrllxwupXxQVVsq6IJOJ1_kvSVlwq9ra4inFLliOIUOKiSLdoAkLE0k1lesbyB4wzlo844gtMBktvy7Uxfp6Sm4ZyM1kfdpCcnxbC3YgmBWfKWxdz7ebkQyzBJgwHsU8BfrvRwVRu7h-fSuj9fqG-K95YGCNe_a2Xxff7u283X6qHr583N-uHyjRUpaqx2CukxoieS2gAQUkmqWCCqNraDizjxMiuaXtipVDSND1pAXjXMV73fX1ZbI66vYet3ge3g_BLe3D60PBh0BCSMyNqq1hPibRNHsm7HpRAIgxVwDkyYUzWWh21onE4er31c5jy8vppcVcv7jJCVXaWE6KYzIQPR8I--J8zxnSisJoq2kql-Ak1QN7CZXtTALNz0eh1W3PBeSvoafgZKt8ed874Ca3L_TPCx_8I3RzdhDE_0Q3PKQ4wx3gOvz7CTfAxBrT_zKJELwHTS8D0IWB6CVj9BxlcwZ4</recordid><startdate>20191001</startdate><enddate>20191001</enddate><creator>Flores, Eduardo</creator><creator>Lopes, Alexsandro Broedel</creator><general>Fundacao Escola de Comercio Alvares Penteado (FECAP)</general><general>Centro Universitário FECAP, mantido pela Fundação Escola de Comericio Álvares Penteado (FECAP)</general><general>Fundação Escola de Comércio Álvares Penteado</general><scope>AAYXX</scope><scope>CITATION</scope><scope>N95</scope><scope>INF</scope><scope>0U~</scope><scope>1-H</scope><scope>3V.</scope><scope>7WY</scope><scope>7WZ</scope><scope>7XB</scope><scope>87Z</scope><scope>8FK</scope><scope>8FL</scope><scope>8G5</scope><scope>ABUWG</scope><scope>AFKRA</scope><scope>AZQEC</scope><scope>BENPR</scope><scope>BEZIV</scope><scope>CCPQU</scope><scope>CLZPN</scope><scope>DWQXO</scope><scope>FRNLG</scope><scope>F~G</scope><scope>GNUQQ</scope><scope>GUQSH</scope><scope>K60</scope><scope>K6~</scope><scope>L.-</scope><scope>L.0</scope><scope>M0C</scope><scope>M2O</scope><scope>MBDVC</scope><scope>PIMPY</scope><scope>PQBIZ</scope><scope>PQBZA</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>Q9U</scope><scope>GPN</scope><scope>DOA</scope></search><sort><creationdate>20191001</creationdate><title>Decrease in the Value Relevance of Accounting Information in Electric Distributors after the Brazilian IFRS adoption</title><author>Flores, Eduardo ; Lopes, Alexsandro Broedel</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c519t-5fed9e1cc7d48a5aea98281727093ffbaf240c8b56d0f8798c5d06aa4bb243dd3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng ; por</language><creationdate>2019</creationdate><topic>Accounting</topic><topic>Accounting standards</topic><topic>Book value</topic><topic>brazil</topic><topic>canada</topic><topic>Electric power</topic><topic>Electric rates</topic><topic>Electricity</topic><topic>Electricity distribution</topic><topic>Energy</topic><topic>Financial statements</topic><topic>Hypotheses</topic><topic>ifrs 14</topic><topic>International accounting standards</topic><topic>International Financial Reporting Standards</topic><topic>International marketing</topic><topic>Liability</topic><topic>MANAGEMENT</topic><topic>regulatory assets</topic><topic>relevance of accounting information</topic><topic>Vendor relations</topic><topic>Wholesale trade</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Flores, Eduardo</creatorcontrib><creatorcontrib>Lopes, Alexsandro Broedel</creatorcontrib><collection>CrossRef</collection><collection>Gale_Business Insights: Global</collection><collection>Gale OneFile: Informe Academico</collection><collection>Global News & ABI/Inform Professional</collection><collection>Trade PRO</collection><collection>ProQuest Central (Corporate)</collection><collection>ABI/INFORM Collection</collection><collection>ABI/INFORM Global (PDF only)</collection><collection>ProQuest Central (purchase pre-March 2016)</collection><collection>ABI/INFORM Global (Alumni Edition)</collection><collection>ProQuest Central (Alumni) (purchase pre-March 2016)</collection><collection>ABI/INFORM Collection (Alumni Edition)</collection><collection>Research Library (Alumni Edition)</collection><collection>ProQuest Central (Alumni)</collection><collection>ProQuest Central</collection><collection>ProQuest Central Essentials</collection><collection>ProQuest Central</collection><collection>ProQuest Business Premium Collection</collection><collection>ProQuest One Community College</collection><collection>Latin America & Iberia Database</collection><collection>ProQuest Central</collection><collection>Business Premium Collection (Alumni)</collection><collection>ABI/INFORM Global (Corporate)</collection><collection>ProQuest Central Student</collection><collection>Research Library Prep</collection><collection>ProQuest Business Collection (Alumni Edition)</collection><collection>ProQuest Business Collection</collection><collection>ABI/INFORM Professional Advanced</collection><collection>ABI/INFORM Professional Standard</collection><collection>ABI/INFORM global</collection><collection>ProQuest_Research Library</collection><collection>Research Library (Corporate)</collection><collection>Publicly Available Content Database</collection><collection>One Business (ProQuest)</collection><collection>ProQuest One Business (Alumni)</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>ProQuest Central Basic</collection><collection>SciELO</collection><collection>Directory of Open Access Journals</collection><jtitle>Revista brasileira de gestão de negócios</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Flores, Eduardo</au><au>Lopes, Alexsandro Broedel</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Decrease in the Value Relevance of Accounting Information in Electric Distributors after the Brazilian IFRS adoption</atitle><jtitle>Revista brasileira de gestão de negócios</jtitle><addtitle>Rev. bras. gest. neg</addtitle><date>2019-10-01</date><risdate>2019</risdate><volume>21</volume><issue>4</issue><spage>928</spage><epage>952</epage><pages>928-952</pages><issn>1806-4892</issn><issn>1983-0807</issn><eissn>1983-0807</eissn><abstract>Originality/value--That is, although the economies of these jurisdictions are distinct, investors incorporated such accounting assets into stock prices because they could potentially verify realization rates on such items. Thus, it is concluded that the adoption of international standards did not benefit Brazilian energy distributors by distancing the book value from their market value.</abstract><cop>São Paulo</cop><pub>Fundacao Escola de Comercio Alvares Penteado (FECAP)</pub><doi>10.7819/rbgn.v21i5.4023</doi><tpages>25</tpages><oa>free_for_read</oa></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 1806-4892 |
| ispartof | Revista brasileira de gestão de negócios, 2019-10, Vol.21 (4), p.928-952 |
| issn | 1806-4892 1983-0807 1983-0807 |
| language | eng ; por |
| recordid | cdi_doaj_primary_oai_doaj_org_article_f92d108f5ed94bda97e07c19a44e27cc |
| source | SciELO Brazil; ABI/INFORM global; Publicly Available Content Database; BSC - Ebsco (Business Source Ultimate) |
| subjects | Accounting Accounting standards Book value brazil canada Electric power Electric rates Electricity Electricity distribution Energy Financial statements Hypotheses ifrs 14 International accounting standards International Financial Reporting Standards International marketing Liability MANAGEMENT regulatory assets relevance of accounting information Vendor relations Wholesale trade |
| title | Decrease in the Value Relevance of Accounting Information in Electric Distributors after the Brazilian IFRS adoption |
| url | http://sfxeu10.hosted.exlibrisgroup.com/loughborough?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2024-12-27T08%3A47%3A29IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-gale_doaj_&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Decrease%20in%20the%20Value%20Relevance%20of%20Accounting%20Information%20in%20Electric%20Distributors%20after%20the%20Brazilian%20IFRS%20adoption&rft.jtitle=Revista%20brasileira%20de%20gest%C3%A3o%20de%20neg%C3%B3cios&rft.au=Flores,%20Eduardo&rft.date=2019-10-01&rft.volume=21&rft.issue=4&rft.spage=928&rft.epage=952&rft.pages=928-952&rft.issn=1806-4892&rft.eissn=1983-0807&rft_id=info:doi/10.7819/rbgn.v21i5.4023&rft_dat=%3Cgale_doaj_%3EA634744671%3C/gale_doaj_%3E%3Cgrp_id%3Ecdi_FETCH-LOGICAL-c519t-5fed9e1cc7d48a5aea98281727093ffbaf240c8b56d0f8798c5d06aa4bb243dd3%3C/grp_id%3E%3Coa%3E%3C/oa%3E%3Curl%3E%3C/url%3E&rft_id=info:oai/&rft_pqid=2319168994&rft_id=info:pmid/&rft_galeid=A634744671&rft_scielo_id=S1806_48922019000400928&rfr_iscdi=true |