The relevance of profit and conservatism in times of crisis: the case of Brazil

International Journal of Development Research

Volume: 
11
Article ID: 
23587
7 pages
Research Article

The relevance of profit and conservatism in times of crisis: the case of Brazil

Mônica de Souza Lima, Danilo Soares Monte-Mor, Patrícia Pereira Castro, Alice Guimarães Rainho, Ana Clara Fonseca Amaral, Ayron Vinícius Pinheiro de Assunção, Lucas Rafael Passete dos Santos, Marcos José de Almeida Matias, Germano Alves Corrêa de Sá and Nancy Leticia Wanderlei Gallardo Procopio

Abstract: 

This study deals with the relevance of earnings, accounting conservatism and the consequences of financial crises between 1995 and 2017. It aimed to measure the presence of conservatism in periods of financial crisis, under the concepts of Basu (1997), in the Brazilian market in periods with and without crisis, evaluating Brazilian companies listed on B3 between the years 1995 and 2017, and whether the level of conservatism positively influences the profit relevance in periods of crisis. The research is characterized as descriptive research and points out that the evidence found as from the proposed methodology, did not show sufficient results capable of being conclusive in relation to the relevance of profit and the presence of conservatism in periods of macroeconomic crisis.

DOI: 
https://doi.org/10.37118/ijdr.23587.12.2021
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