Efeitos da implementação da IFRS 16 em empresas colombianas listadas na Bolsa de Valores da Colômbia
Resumo
O objetivo desta pesquisa é analisar os possíveis efeitos associados à aplicação inicial das Normas Internacionais de Contabilidade (International Financial Reporting Standards ou ifrs, na sigla em inglês) aos demonstrativos contábeis de 68 empresas listadas na Bolsa de Valores da Colômbia (bvc). Este estudo utiliza uma técnica de análise de conteúdo e o índice de conservadorismo de Gray para medir as mudanças produzidas pela norma nos anos de 2019 e 2018. Os resultados mostram que existe um efeito financeiro em 16,18% das entidades que adotaram e um impacto em indicadores como retorno sobre patrimônio (roe, na sigla em inglês), dívida e alavancagem, este último com um impacto médio negativo. Em termos de divulgação, os arrendatários fornecem mais informações (com 65% de cumprimento) do que os arrendadores (com 55%). Mesmo assim, o total dos requisitos estabelecidos na ifrs 16 não são alcançados, o que evidencia como os objetivos de divulgação da norma não são totalmente atingidos pelas entidades listadas na bvc. No entanto, nem todos os critérios estabelecidos na ifrs 16 são cumpridos. Este artigo contribui para a análise dos efeitos microeconômicos da ifrs (especificamente da ifrs 16) nas empresas que a adotaram, para as quais poucos estudos foram conduzidos na América Latina.
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