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Earnings Management and Quarterly Discretionary Accruals Level in the Brazilian Stock Market

BBR Brazilian business review (Portuguese ed.), 2019-05, Vol.16 (3), p.297-314

COPYRIGHT 2019 Fucape Business School/ Brazilian Business Review ;COPYRIGHT 2019 Fucape Business School/ Brazilian Business Review ;2019. This work is published under https://creativecommons.org/licenses/by/4.0 (the“License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1808-2386 ;ISSN: 1807-734X ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2019.16.3.6

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  • Title:
    Earnings Management and Quarterly Discretionary Accruals Level in the Brazilian Stock Market
  • Author: Rodrigues, Rodolfo Maia Rosado Cascudo ; Melo, Clayton Levy Lima de ; Paulo, Edilson
  • Subjects: Accruals ; discretionary accruals ; Earnings management ; Financial markets ; Financial statements ; MANAGEMENT ; quarterly statements ; Securities markets ; Stock markets
  • Is Part Of: BBR Brazilian business review (Portuguese ed.), 2019-05, Vol.16 (3), p.297-314
  • Description: This study aims to investigate the behavior of the quarterly earnings management level of Brazilian public companies. For this purpose, a sample of 107 companies listed on the B3 Brasil Bolsa Balcao S.A. was selected and the quarterly discretionary accruals among 2012 and 2017 were estimated using Paulo's (2007) model as a proxy for earnings management. Next, a second regression with the quarterly discretionary accruals and dummy variables representative of each quarter was used. The results indicate that the magnitude average of discretionary accruals are higher in the fourth and last quarter, and discretionary accruals for the first quarter were significantly different from the second and third quarter. These findings suggest that managers adjust the firm's performance report more strongly at the end of the year as it becomes the last opportunity to use discretion over accounting numbers with the intent to achieve annual goals. Keywords: Discretionary accruals; Earnings management; Quarterly statements.
  • Publisher: Vitória: Fucape Business School/ Brazilian Business Review
  • Language: English;Portuguese
  • Identifier: ISSN: 1808-2386
    ISSN: 1807-734X
    EISSN: 1808-2386
    EISSN: 1807-734X
    DOI: 10.15728/bbr.2019.16.3.6
  • Source: SciELO
    Alma/SFX Local Collection
    ProQuest Central
    DOAJ Directory of Open Access Journals
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