O IMPACTO DAS DIVERGÊNCIAS FINANCEIRAS NAS DEMONSTRAÇÕES CONTÁBEIS DAS LOJAS AMERICANAS EM 2023: UMA ANALISE PRÉ E PÓS-CRISE

This paper addresses the impact of financial discrepancies on Lojas Americanas' financial statements in 2023, analyzing the pre- and post-crisis periods. The retail sector is gaining increasing relevance globally, especially with the intensive use of online tools during the COVID-19 pandemic. In Brazil, Lojas Americanas is among the main players in this sector. However, it was investigated by the Securities and Exchange Commission (CVM) for insider trading issues and accounting inconsistencies in its financial statements. The overall objective is to analyze the repercussions of accounting errors on the company's financial statements. The methodology adopted was a bibliographic analysis of literature, with emphasis on the most current and relevant books and articles. Research and analysis of Lojas Americanas' financial statements were conducted as support. Regarding the methodological approach, the research is qualitative and exploratory in nature, focusing on the analysis of the company's public documents, reports from the Securities and Exchange Commission (CVM), journalistic publications and audit opinions. The conclusion is that, with regard to the Brazilian retail sector, the following effects stand out: a review of accounting practices for drawee risk transactions. They began to be recorded under debt headings instead of obligations to suppliers and/or their value was highlighted in the explanatory notes to the financial statements, containing the image crisis of companies' mismanagement, opening of a Parliamentary Commission of Inquiry (CPI), which concluded on the creation of four bills involving inspection, prevention and civil and patrimonial liability of those involved and shaking investor confidence, causing a reduction in the volume of trading and a fall in share prices.