A prática de contabilidade criativa na Petrobras: um estudo a partir das demonstrações publicadas na Bovespa no período de 2003 a 2013.

Abstract

In order to meet the demands of the globalized market, companies have been using the information obtained from accounting, since there has been a need for greater control over corporate equity. In this context, it is understood that the account ing, measurement, evaluation, as well as the disclosure of the companies' operational activities are performed by Accounting through its financial statements. It is understood that the information obtained by the accounting can assist the managers in the i nternal control, in accordance with the current legislation. Faced with these facts, it is necessary to study accounting practices and their creativity, as well as the manipulation of the facts that occur within companies. Thus, this study had the objectiv e of analyzing from the information contained in the published financial statements possible Evidences of the Creative Accounting Practice in Petrobrás in the period between 2003 and 2013. For that, a descriptive methodological procedure was used, Bibl iographic and quantitative approach. As a result, a case study was developed at Petrobrás, and its financial statements were analyzed in 2003 and 2013, and the collection was done through the Economática software on a quarterly basis. Later, the variables were created through the SPSS® application Version 19. Obtaining in the results of the analysis that there are indeed indications of the management of Petrobrás results in the 10 years studied. Particularly in relation to depreciation expenses, which in turn has a direct relationship with the property, plant and equipment accounts and the change in net income. However, it is clear in this study that there is an interpretation that may suggest manipulation of the company's financial data. Which, not necess arily, may be true; But a clue. Keywords: Creative