Accruals pela abordagem da demonstração de fluxo de caixa e do balanço patrimonial: uma análise comparativa

Abstract

This article aimed to verify how accruals calculated using the Balance Sheet approach and the Cash Flow Statement are similar. To respond to this proposal, non-financial companies listed on B3 from 2011 to 2020 were selected, making a total of 2786 observations. Firstly, the non-parametric mean difference test was applied in order to observe the existence of significant differences between the calculation of accruals in both approaches and then the two approaches were tested in a model of cash flow prediction, aiming to identify which of the two forms of measurement were more appropriate. The results pointed to a significant difference between the two approaches, indicating that they are not statistically similar. When applied to the cash flow prediction model, the DFC accruals approach proved to be more appropriate than the BP approach, corroborating the results of Hribar and Collins (2002) and opposing the studies of Nallareddy, Sethuraman & Venkatachalam (2020 ) and by Heater, Nallareddy & Venkatachalam (2021).