Analysis of the effects of conservatism in accounting information after the 2011 change in the basic conceptual pronouncement

Abstract Purpose: This study researches whether the change in NBC TG, promoted in 2011, that excluded Prudence (Conservatism), had any effect on companies’ accounting information. Design/methodology/approach: Quantitative approach, using a linear regression based on the Basu (1997) method, Wilcoxon tests and t test, on a sample with 109 companies, listed on the BM&FBovespa, from 2008 to 2013. Findings: The results indicate that conservatism is present in accounting for the entire period, and changes do not occur in this feature of the accounting information as of 2011. Originality/value: This research reinforces the perception of the superiority of economic interest, in particular for possible tax gains, to the detriment of accounting information quality, be it of regulatory origin or another.

摘要
研究目的：本研究旨在探究2011年实施的、剔除了谨慎性（Conservatism）原则的NBC TG变更，是否对企业会计信息产生了影响。
设计/方法与途径：本研究采用定量研究方法，以2008年至2013年在BM&FBovespa上市的109家公司为样本，运用基于巴苏（Basu，1997）方法的线性回归、威尔科克森检验以及t检验进行实证分析。
研究发现：结果显示，整个研究期间的会计核算均存在谨慎性原则，且自2011年准则变更后，会计信息的该特征未发生任何变化。
原创性与价值：本研究进一步印证了“经济利益（尤其是潜在税收收益）更具优越性，进而损害会计信息质量”这一观点，无论该会计信息质量要求源自监管规定还是其他来源。