Language:

The Effect of Brazilian convergence to IFRS on earnings managment by listed Brazilian nonfinancial companies

Brazilian business review, 2013-12, Vol.10 (4), p.110-132

Full text available

Citations Cited by

Title:
The Effect of Brazilian convergence to IFRS on earnings managment by listed Brazilian nonfinancial companies
Author: Grecco, Marta Cristina Pelucio
Subjects: Accounting procedures ; Convergence ; Earnings management ; Financial statements ; International accounting standards ; International Financial Reporting Standards ; Studies
Is Part Of: Brazilian business review, 2013-12, Vol.10 (4), p.110-132
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. [PUBLICATION ABSTRACT]
Publisher: Vitória: FUCAPE Business School
Language: English;Portuguese
Identifier: ISSN: 1808-2386
EISSN: 1808-2386
DOI: 10.15728/bbr.2013.10.4.5
Source: Alma/SFX Local Collection
ProQuest Central

Back to results list


INSPIRE LIBRARY - TON DUC THANG UNIVERSITY	(84-028) 37 755 057	Feedback
19 Nguyen Huu Tho St. Dist.7, HCM	thuvien@tdtu.edu.vn	Feedback

Searching Remote Databases, Please Wait