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O objetivo deste estudo é identificar de que forma o processo de convergência às normas contábeis internacionais impactou o value relevance das informações contábeis evidenciadas por companhias abertas brasileiras. Este estudo é caracterizado como descritivo, documental e com abordagem quantitativa. Foram analisadas 118 empresas brasileiras listadas na BM&FBovespa, compreendendo dados de 2006 a 2011, com base no modelo de Barth, Landsman e Lang (2008). De maneira geral, os resultados mostram aumento no value relevance das demonstrações contábeis de empresas brasileiras após a convergência. No entanto, é possível que outros fatores relacionados a características institucionais do país tenham influenciado tais resultados.

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This study seeks to investigate whether the way the balance sheet is presented alters the perception of Brazilian and Cape-Verdean academicians when it comes to the understanding of informational content for decision making. An experiment was carried out with different balance sheet formats: one which was adapted according to the Brazilian format, and the other was European. 152 questionnaires were administered to academicians from Universidade Federal do Rio Grande do Norte and other 64 were administered to academicians from Universidade do Cabo Verde. Descriptives and analysis of variance suggest the occurrence of framing effect. In addition, the statistical findings show that the subordination to the format can influence understanding on informational content, and the way that the statements are presented can influence the user's interpretation. [ABSTRACT FROM AUTHOR]