O impacto do lucro abrangente nos indicadores de rentabilidade: uma análise nas empresas listadas na B3

Abstract

The use of international accounting standards (IFRS), in Brazil, motivated several normative changes and procedures in the accounting area, among them, in this study, the adoption of the concept of collective profit and the obligation for companies to present the statement stands out. DRA (comprehensive income statement). In this context, the present study aimed to analyze the possible impacts that the use of different forms of profit measurement can apply on profitability indicators. As a profit proxy, the net profit value and the covered profit were used. The form of net income comprises the impacts of only operational movements and some non-operating events, and the profit gained, which has its impact evidenced both in the income statement for the year and also directly in shareholders' equity. To carry out the study, all companies listed on B3 in August 2020 are used, from which data related to the development of the research were extracted from those registered on the B3 website. An analysis of the data was made using descriptive statistics and the Wilcoxon test, to verify the existence of differences between the indicators calculated with net profit and with generalized profit. The indispensable results that for some modifications such as modifications were very relevant, but considering the sample with all companies, the difference in the average of the profitability indicators with different measurements of profit was not statistically explained.