@article{Mendes da Silva_Vinícius Aversari Martins_Luiz Paulo Lopes Fávero_2022, title={ACCOUNTING CHOICES, CORPORATE CHARACTERISTICS AND ADOPTION OF IFRS IN TWO PHASES}, volume={33}, url={https://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/5642}, DOI={10.22561/cvr.v33i1.5642}, abstractNote={<p>The aim of this study is to evaluate which corporate characteristics, representative of economic, contractual and institutional incentives, are associated with the realization of multiple accounting choices in large companies in Brazil, peculiar environment of accounting transition to International Financial Reporting Standards (IFRS) in more than one phase. To achieve this objective, a diagnosis of accounting choices was made in 75 large companies (listed and unlisted companies) during the period 2008 to 2013, as well as a survey of the corporate characteristics that may be associated with these choices. The technique used was correspondence analysis. The main contribution of the study is the analysis of several accounting choices simultaneously, in an IFRS transition environment in more than one phase. Unlike most previous accounting choice studies, evidence has been found that institutional features are more closely associated with making accounting choices than economic and contractual features, both during the transition period (2008-2009), as after full adoption (2010-2013). Possible explanations for this result may be related to the level of development of the Brazilian market and the accounting institutional learning curve.</p>}, number={1}, journal={Contabilidade Vista & Revista}, author={Mendes da Silva, Denise and Vinícius Aversari Martins and Luiz Paulo Lopes Fávero}, year={2022}, month={abr.}, pages={1–40} }