ANALYSIS OF LONG TERM ACCOUNTING MATCHING DETERIORATION

Authors

  • Danilce do Carmo Oliveira Ayres Fucape Business School
  • Poliano Bastos da Cruz Fucape Business School

Abstract

This paper aimed to evaluate Accounting Matching which its definition states that all expenses should be matched in the same accounting period as revenues. Evaluating the determinants over time in relation to the quality of Profits, in relation to Brazil. Thus, we investigated whether after the adoption of IFRS there was a deterioration of Accounting Matching in companies listed on B3.
It was used earnings quality as relevance, specifically in the ability of current earnings to predict future earnings. We opted for Revenue Recognition Registration, because they are recognized in the same period in order to mitigate the volatility of the profit series, to Affirm we used Matching. Cointegration tests were developed with quantitative, secondary, and panel data. Data released between the years 1997 and 2018 was used, as a longitudinal analysis was aimed. The behavior over time of the revenue, expenses and profit series was verified to assess whether the adoption of IFRS has deteriorated the Accounting Matching. A total of 762 companies were analyzed using the Pedroni (1999), Kao (1998), and Johansen (1991) panel cointegration test to assess the deterioration of accounting matching over time. The results provided evidence that after the adoption of IFRS, Machting deteriorated at a rate of 85% per year. This paper contributed to the understanding of the theme and it is also recommended that a segregated study be carried out in the future, given the use of cross-sectional data by company segments by activity.

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Published

2025-03-06

How to Cite

Ayres, D. do C. O., & da Cruz, P. B. (2025). ANALYSIS OF LONG TERM ACCOUNTING MATCHING DETERIORATION. Práticas Em Contabilidade E Gestão, 13(1). Retrieved from http://editorarevistas.mackenzie.br/index.php/pcg/article/view/17612

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Vol. 13 No. 1 (2025): Práticas em Contabilidade e Gestão

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Artigos

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