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Influence of operational levels of corporate governance on earnings management in companies listed on B3
Revista Ambiente Contábil, 2022-07, Vol.14 (2)
ISSN: 2176-9036 ;EISSN: 2176-9036 ;DOI: 10.21680/2176-9036.2022v14n2ID29384
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Title:
Influence of operational levels of corporate governance on earnings management in companies listed on B3
Author:
Trocz, Pedro Junior de Oliveira
;
Zanchet, Aládio
;
Asta, Denis Dall
;
Fiirst, Clóvis
Subjects:
accounting choices
;
earnings management
;
corporate governance, operational levels
Is Part Of:
Revista Ambiente Contábil, 2022-07, Vol.14 (2)
Description:
Purpose: To analyze the influence of operational levels of corporate governance on earnings management in companies listed on B3. Methodology: Descriptive research with a documentary procedure and a quantitative approach was adopted. The sample consisted of 207 companies listed on B3, which are classified in the operational levels of corporate governance. Data were collected through Economática® from 2013 to 2018 and, subsequently, the model developed by Kang and Sivaramakrishnan (1995) was used. To estimate the result management, the software SPSS, LhStat and Excel were used. Results: The results show that in the result management aspect there is not a trend or an evolutionary line, that the segments which require higher corporate governance standards, companies have accounting choices to manage less results, or, that in the segments with lower corporate governance requirements, companies have accounting choices to manage more results. After all, the operational levels that have the best corporate governance concepts, do not negatively influence the practice of earnings management, as well as, the operational levels that do not have the best concepts, do not positively influence the earnings management practice. Contributions of the Study: The study brought contributions to the corporate sphere, addressing the promotion of governance as a mechanism for transparency in companies accountability in the aspect of earnings management. This allows users to infer the quality of accounting information disclosed by B3. Likewise, contributions in the academic sphere when analyzing accounting choices directly from companies' accounting statements, bringing the theory discussed in the academy closer to the associations reality.
Publisher:
Universidade Federal do Rio Grande do Norte
Language:
English;Portuguese
Identifier:
ISSN: 2176-9036
EISSN: 2176-9036
DOI: 10.21680/2176-9036.2022v14n2ID29384
Source:
ROAD: Directory of Open Access Scholarly Resources
DOAJ Directory of Open Access Journals
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