UNIREMINGTON :: Browsing by Author "Lopes da Silva, Fabiana"

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Impactos da IFRS 16 nas empresas do agronegócio listadas na B3
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2023) Soares, Fabiano; Pereira Maia, Ralny; Lopes da Silva, Fabiana; Pelucio Grecco
The study seeks to analyze the impacts of the adoption of IFRS 16 by Brazilian agribusiness companies listed on B3, through a comparison test of averages of liquidity, debt and quarterly profitability indicators before and after the adoption of said standard. In January 2019, accounting for leases (leasing) became mandatory in Brazil, in accordance with the provisions contained in IFRS 16, translated by CPC 06 (R2). The standard brought significant changes from the lessee's perspective, including the obligation to register the right to use operating lease contracts. The results showed that there were no significant changes in the indicators of current liquidity, dry liquidity, net debt/PL, ROE and ROA in agribusiness companies. On the other hand, the results showed changes in general liquidity and capital structure indicators, corroborating previous studies for other sectors. This study contributes to a better understanding of the impacts of the adoption of the standard by analysts and stakeholders and suggests how future research can evaluate the understanding and adaptation of these indicators by market analysts.