Efeito formulação e contabilidade : uma análise da influência da forma de apresentação de demonstrativos e relatórios contábeis sobre o processo decisório de usuários de informações contábeis

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

This work had as the main objective to verify if the way accounting information reported can or can not influence users decision of accountant information. For that the answers of 1850 Business Management and Accountancy students from public and private Universities of Brasília, João Pessoa and Natal were taken. Six experiments were done, reported in a questionnaire shape, and framed into two Studies according to their aims. In Study I, compound of Experiments 1, 2 and 6, the goal was to verify whether the different accountant treatments to assessment and disclosure of some elements affect or not, significantly, the students choices. The Study II, consisting of experiments 3, 4 and 5, proposed to verify whether the use of text and/or graphic resources in financial information display may alter the perception and, consequently, individual decisions. The Studies results show that the surveys participants had their choices influenced by Stock assessment and P&D disclosure criteria done and by inflation effects recognition in financial statements, as well as the use of text and/or graphic resources in financial reports, proving the effect formulation five in six reported situations.

ASSUNTO(S)

efeito formulação formulation effect making decision behavioral finance accounting information finanças comportamentais processo decisório informações contábeis ciencias contabeis

ACESSO AO ARTIGO

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