A OPINIÃO DE UM INFLUENCIADOR DIGITAL SE SOBREPÕE A UM RECONHECIMENTO CONTÁBIL ESPECÍFICO?
DOI:
https://doi.org/10.17524/repec.v19.e3582Keywords:
Mídias sociais, Influenciadores, JulgamentoAbstract
Objetivo: O estudo investiga a capacidade do influenciador digital de sobrepor sua opinião contrária ao reconhecimento contábil de um ganho e de uma perda.
Método: A pesquisa é um experimento, com a participação de 598 estudantes divididos em dois grupos: aqueles que acessaram apenas um trecho das notas explicativas de uma empresa e os que também assistiram um vídeo com a opinião de uma influenciadora digital sobre o evento. Ambos os grupos avaliaram os critérios adotados para reconhecer os ganhos e as perdas.
Resultados: Os dados foram analisados e os resultados evidenciam que os participantes que assistiram ao vídeo, em ambos os casos, foram mais propensos a discordar do reconhecimento contábil, tal como a opinião da influenciadora.
Contribuições: Isso demostra o poder de persuasão dos influenciadores, em um ambiente que envolva o reconhecimento de eventos que exigem o uso de julgamento contábil, sendo que o influenciador digital pode atuar como um decodificador da mensagem e sobrepor sua opinião a um conteúdo contábil específico. O estudo contribui à atuação dos reguladores que estejam dispostos a monitorar a atuação de influenciadores que emitem opinião acerca de assunto regulado pelo mercado financeiro.
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