Palavras-chave
IFRS
revisão da literatura
análise documental
Como Citar
Resumo
O objetivo do artigo é correlacionar os resultados de investigações empíricas que mensuram o impacto da adoção do IFRS no custo de capital próprio a partir de um estudo exploratório qualitativo, onde por meio de uma matriz de coleta foram revisados 22 artigos de periódicos indexados e sintetizou-se a informação associada aos modelos econométricos, o período de publicação e análise, os efeitos por região, as variáveis utilizadas, as recomendações e limitações das investigações. Identifica-se que de forma geral o efeito do IFRS apresenta uma diminuição no custo de capital, principalmente Europa e Ásia, mas deve ser considerado como um resultado de curto prazo. Por outro lado, os achados em empresas de países latino-americanos indicam que não há incidência no indicador estudado quando da mudança de norma contábil, fenômeno que pode ser gerado pelo tempo e atualidade de sua aplicação. Conclui-se que existem fatores que não foram considerados nas medições, como a infraestrutura institucional e a cultura nacional, por isso é recomendável selecionar a amostra de acordo com características semelhantes e, adicionalmente, controlar variáveis macroeconômicas e unificar critérios do variáveis e indicadores financeiros.
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