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The effect of Brazilian convergence to IFRS on earnings management by listed Brazilian nonfinancial companies/O efeito da convergencia brasileira as IFRS no gerenciamento de resultados das empresas abertas brasileiras nao financeiras

BBR Brazilian business review (Portuguese ed.), 2013-10, Vol.10 (4), p.110

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Title:
The effect of Brazilian convergence to IFRS on earnings management by listed Brazilian nonfinancial companies/O efeito da convergencia brasileira as IFRS no gerenciamento de resultados das empresas abertas brasileiras nao financeiras
Author: Grecco, Marta Cristina Pelucio
Subjects: Financial statements
Is Part Of: BBR Brazilian business review (Portuguese ed.), 2013-10, Vol.10 (4), p.110
Description: This article evaluates whether the changes in Brazilian accounting practices due to the convergence to international standards brought a reduction in earnings management by listed nonfinancial firms, causing an improvement in the quality of accounting information. We used the Jones model, as modified by Kothari, Leone & Wasley (2005), to measure earnings management by means of discretionary accruals using a sample of 361 companies between 2005 and 2011. The results indicate there was a change in earnings management through discretionary accruals after the convergence to IFRS in Brazil. We also found evidence that larger and more leveraged Brazilian firms tend to manage earnings less, but no evidence that being audited by one of the Big Four reduces the propensity for earnings management.
Publisher: Fucape Business School/ Brazilian Business Review
Language: English;Portuguese
Identifier: ISSN: 1807-734X
EISSN: 1807-734X
Source: ProQuest Central
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