Associação entre o reconhecimento de Provisões e o Lucro Líquido em empresas de capital aberto no Brasil

Abstract

Just over 10 years after the law 11.638/07, which introduced accounting convergence in the country, researches have been developed to investigate how transactions that rely on professional judgment have been recognized, in order to evaluate how companies have responded to the new context of subjectivity in accounting decisions. From this, this research aimed to evaluate the association between the recognition of provisions and net income of Brazilian publicly traded companies, to find possible relations between the variation of profits and the recognition of provisions in Brazilian publicly traded companies. The results found in the analysis from 2013 to 2016 indicate that companies have increased the recognition of provisions associated with the profit calculation, indicating a possibility in reversing their provisions, if necessary, to stabilize future results. Although it does not address causality, it was observed that there is a possibility of managing results through the constitution of provisions in the presence of profit, or reversal of provisions in the presence of losses, considering the subjectivity in this type of transaction.