The objective of this research is to analyze whether there was an increase in the quality of the information of companies of the banking sector listed on Brazil, Bolsa, Balcão (B3), by the adoption of accounting standards of the IASB, and whether the earnings persistence of publicly held companies in the banking sector increased by the adoption of the IFRS standard and whether the fair value had any impact on this relationship. The sample comprises 25 companies from the banking sector of B3 over a period of 12 calendar years, i.e., from 2004 to 2009 and from 2011 to 2016. The tests were carried out considering net income. We used data from published financial statements made available to the general public on the B3 website. The results confirmed only the first hypothesis, which demonstrated that the quality of Brazilian banking sector earnings, based on persistence, increased by the adoption of international accounting standards. On the other hand, the results pointed out that the realization of the adjustment to fair value of financial instruments did not change the persistence of earnings of all 25 companies analyzed.



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