Escolhas contábeis na elaboração da demonstração dos fluxos de caixa: uma influência das características das empresas listadas na bm&fbovespa com ações listadas na nyse.

Abstract

The main objective of the research was to identify how the Brazilian companies with shares traded on the BM & FBOVESPA and the NYSE recognized the financial interests, dividends and interest on own capital in the Statements of Cash Flow filed in the respective countries, in view of the choices allowed by the IFRS. A sample of 76 companies was observed, excluding companies not belonging to the financial sector. The data was taken from the International Financial Reporting Standards on the BM&FBOVESPA. During the data collection, we analyzed where the interest paid and received, the dividends paid and received and the interest on capital paid and received had been classified. The analysis was performed with data referring to the year 2016, selected for being more recent and representative of the present time. As main results, it was observed that most companies make an alternative classification to the CPC recommendation, which is not explained by the characteristics of profitability, size and indebtedness of the company, as evidenced by the hypothesis correlation test.