IFRS e probabilidade de republicação: um estudo das empresas brasileiras listadas na Bovespa

摘要: This study analyzed the transition and post-transition period of adoption International Financial Reporting Standards (IFRS) in Brazil, its main objective was to elucidate implications both republishing financial reports issuing an accounting audit opinion, with qualification or disapproval. research 613 companies listed on BM&FBovespa from 2001 2016. The analysis prepared through a Logit model, testing hypotheses that IFRS Brazil would reduce probability opinion results have indicated post-IFRS periods there reduction opinions disapproval, stronger effect latter. These indicate may positively impacted reporting quality, but not as strongly desired.