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The effects of CPC 47 on earnings management in companies listed in B3
Revista Ambiente Contábil, 2023-01, Vol.15 (1)
ISSN: 2176-9036 ;EISSN: 2176-9036 ;DOI: 10.21680/2176-9036.2023v15n1ID31149
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Title:
The effects of CPC 47 on earnings management in companies listed in B3
Author:
Dias, André Lamblet
;
Anjos, Ludmilla Gomes da Silva dos
;
Costa, Thiago de Abreu
;
Marques, José Augusto Veiga da Costa
Subjects:
revenue from contracts with customers. earnings quality. earnings management
Is Part Of:
Revista Ambiente Contábil, 2023-01, Vol.15 (1)
Description:
Purpose: The objective of this study is to analyze the effects of adopting CPC 47 on the level of the earnings management of companies listed in the Brazilian capital market. Methodology: The sample used in this study is composed of 207companies listed in B3 in the observation period 2012-2021 totaling 2070 observations. The approach is quantitative, using multiple linear regression with balanced panel data. Dechow, Hutton, Kim and Sloan (2012) and Kothari, Leone and Wasley (2005) models were used to improve the discretionary accruals and an earnings management model with control and interest variables. Results: The results did not confirm the hypothesis that the adoption of CPC 47 affected the level of results management in the analyzed period but showed that indebtedness and operating cash flow explain discretionary accruals, regardless of the adoption of the pattern of revenue recognition. This evidence about earnings management increased with the adoption of CPC 47 was contrary to Baldissera, Gomes, Zanchet and Fiirst (2018), however, according to the findings of Grecco (2013), Jewel and Nakao (2014) and Braga (2020) in relation to the effects of accounting standards. The results indicate that companies with higher operating cash flow can generate accounting information with better quality regardless of the effects of the adoption of CPC 47. The period of the coronavirus pandemic did not significantly affect earnings management levels. Contributions of the Study: As a contribution, the study expands the theoretical knowledge about the effects of CPC 47 on earnings management. Additionally, in a practical way, it collaborates with regulatory organs, auditors, executives, stakeholders, and the financial market in general.
Publisher:
Universidade Federal do Rio Grande do Norte
Language:
English;Portuguese
Identifier:
ISSN: 2176-9036
EISSN: 2176-9036
DOI: 10.21680/2176-9036.2023v15n1ID31149
Source:
ROAD: Directory of Open Access Scholarly Resources
DOAJ Directory of Open Access Journals
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