Título:	Determinante do reconhecimento da perda por Impairment Test
Autor(es):	Alves, Karla Roberta Castro Pinheiro
Orientador(es):	Silva, César Augusto Tibúrcio
Assunto:	Impairment Test Determinantes do Impairment Test Incentivos gerenciais Vieses comportamentais Reconhecimento Mensuração do valor recuperável
Data de defesa:	18-Mar-2020
Referência:	ALVES, Karla Roberta Castro Pinheiro. Determinante do reconhecimento da perda por Impairment Test. 2020. 135 f., il. Tese (Doutorado em Ciências Contábeis)—Universidade de Brasília, Brasília, 2020.
Abstract:	This thesis aims to verify which determinants influence the managers' decisions to recognize or not a loss when applying the impairment test. For this, three studies were developed, each with a different methodology in order to ensure a deeper understanding of the phenomenon investigated. The first study, carried out through a systematic review, aimed to discuss the determinants of the recognition or not of the impairment test and its consequences from the perspective of accounting theory, theory of accounting choices and theory of cognitive psychology. The research revealed a scenario that oscillates between the perspective of evidencing quality information for users, opportunism and result management. In this sense, it was possible to infer that the applicability of the impairment test is influenced not only by normative issues, but by the subjectivism inherent in the measurement of recoverable value, discretion and behavioral biases that can modify the beliefs and decisions of managers. The second study verified which factors interfere in the managers' decisions to recognize or not an impairment test loss. For this purpose, an empirical research was carried out with 169 non- financial companies listed in Brazil, Bolsa, Balcão (B3). It was found that the Return on Equity variation, the Book-to-Market index, Management Change, Big Bath and Property Control are considered the determinants that influence the recognition of the impairment test loss in companies listed on B3. Finally, the third research aimed to identify which behavioral biases influence decisions to recognize or not a loss by impairment test. This relationship was explored through an experimental investigation with 1,515 students. The results show significance for the behavioral biases of the illusion of control and sunk cost, which can contribute for managers to make irrational decisions, such as: deciding not to recognize the loss, which is an infraction of the norm; recognize the loss, but at the moment the manager considers it opportune, de-characterizing the timing of the facts; recognize the loss only in the amount capable of managing earnings. In all surveys, decisions to recognize or not the loss have consequences for the quality of the accounting information disclosed, such as the lack of relevance, reliability and verification of the measured values, which have raised doubts as to whether the results evidenced by impairment losses reflect the real economic value of the assets or it is just a means of avoiding punishment in case the rule is not applicable. In this way, it is possible to infer that the determinants of the recognition or not of an impairment loss are consequences of conflicting resolutions, influenced by managerial incentives and behavioral biases, which generate predisposition for irrational decisions.
Unidade Acadêmica:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Ciências Contábeis e Atuariais (FACE CCA)
Informações adicionais:	Tese (doutorado)—Universidade de Brasília, Universidade Federal da Paraíba, Universidade Federal do Rio Grande de Norte, Programa Multiinstitucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, 2020.
Programa de pós-graduação:	Programa de Pós-Graduação em Ciências Contábeis
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