Contabilidade de valor justo e qualidade dos relatórios financeiros de empresas de bens de consumo listadas na Nigéria: papel moderador do comitê de auditoria
Palavras-chave:
acréscimos discricionários, gestão de resultados, teoria da agência, marcação a mercado, marcação a modeloResumo
A relevância do estudo reside em testar a eficácia e a eficiência dos comitês de auditoria nigerianos na mitigação das percepções dos investidores sobre erros e vieses de estimativa, inerentes à contabilidade de valor justo. O objetivo do estudo foi examinar os efeitos moderadores dos comitês de auditoria sobre a relação entre a contabilidade de valor justo e a qualidade dos relatórios financeiros de empresas de bens de consumo listadas na Nigéria. Para atingir o objetivo, foram adotadas medidas de qualidade contábil e de mercado, incluindo gerenciamento de resultados (accruals discricionários). Um delineamento de pesquisa correlacional foi empregado em uma amostra de 17 empresas de 2012 a 2022. A modelagem de equações estruturais foi usada na análise de dados, e o estudo descobriu que os ativos de valor justo Nível 1 têm um impacto negativo significativo na qualidade dos relatórios financeiros, enquanto os ativos de valor justo Nível 3 têm um efeito negativo insignificante. O estudo, por outro lado, descobriu que os ativos de valor justo Nível 2 e os passivos de valor justo Nível 1 têm um impacto positivo insignificante na qualidade dos relatórios financeiros. As descobertas também revelaram que os ativos de valor justo Nível 3 e os passivos de valor justo Nível 2 têm um impacto positivo significativo na qualidade dos relatórios financeiros. No entanto, os resultados indicaram que o índice de atributos do comitê de auditoria tem um efeito moderador significativo sobre a relação entre a contabilização do valor justo e a qualidade dos relatórios financeiros de empresas de bens de consumo listadas na Nigéria. Os resultados do estudo são robustos quanto ao potencial efeito de confusão das características da empresa (tamanho e idade da empresa). O estudo contribuiu para o debate sobre a utilidade da contabilização do valor justo, fornecendo aos formuladores de políticas e normatizadores evidências empíricas atualizadas, originárias de um cenário não ocidental, sobre as consequências pós-implementação da adoção da contabilização do valor justo.
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