Management skills and the quality of accounting information in Brazil

Detalhes bibliográficos
Autor(a) principal: Fagundes, Fabio Marsicano
Data de Publicação: 2024
Outros Autores: Brugni, Talles Vianna, Nossa, Silvania Neris
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Revista Catarinense da Ciência Contábil (Online)
Texto Completo: https://revista.crcsc.org.br/index.php/CRCSC/article/view/3421
Resumo: This study aims to analyze managerial skills in the practice of earnings management via earnings smoothing and accruals in B3 companies. To this end, a quantitative and descriptive study was conducted using data from the Economática database, with a sample of 966 observations from 2010 to 2020. Demerjian et al.’s (2012) model was used to measure managerial skill. Its efficiency parameters are the manager’s characteristics in using resources to generate revenue. The models by Leuz et al. (2003) and McNichols (2002) were used to measure smoothing and levels of earnings management. The results showed that, on average, more skillful managers tend to smooth and manage earnings at higher levels than less skilled managers, indicating that in Brazil, on average, more skillful managers reduce the quality of Brazilian firms’ earnings. This paper contributes to the literature and fills a gap regarding managerial skills and the impact on the results of Brazilian companies. It shows that, in Brazil, managerial skill is associated with smoothing and earnings management practices and sheds light on interested parties regarding the influence of the profile of managers and their ability to influence the numbers released in the Brazilian market. 
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spelling Management skills and the quality of accounting information in BrazilHabilidade gerencial e qualidade da informação contábil no BrasilEarnings smoothingEarnings managementManagerial skillData envelopment analysisAccrualsSuavização de resultadosGerenciamento de resultadosHabilidade gerencialAnálise envoltória de dadosAccrualsThis study aims to analyze managerial skills in the practice of earnings management via earnings smoothing and accruals in B3 companies. To this end, a quantitative and descriptive study was conducted using data from the Economática database, with a sample of 966 observations from 2010 to 2020. Demerjian et al.’s (2012) model was used to measure managerial skill. Its efficiency parameters are the manager’s characteristics in using resources to generate revenue. The models by Leuz et al. (2003) and McNichols (2002) were used to measure smoothing and levels of earnings management. The results showed that, on average, more skillful managers tend to smooth and manage earnings at higher levels than less skilled managers, indicating that in Brazil, on average, more skillful managers reduce the quality of Brazilian firms’ earnings. This paper contributes to the literature and fills a gap regarding managerial skills and the impact on the results of Brazilian companies. It shows that, in Brazil, managerial skill is associated with smoothing and earnings management practices and sheds light on interested parties regarding the influence of the profile of managers and their ability to influence the numbers released in the Brazilian market. Este estudo objetiva analisar a habilidade gerencial na prática do gerenciamento de resultados, via suavização de resultados e accruals, nas empresas da B3. Para tal, realizou-se uma pesquisa quantitativa e descritiva com os dados obtidos na base de dados da Economática, que perfez uma amostra com 966 observações, no período de 2010 a 2020. Utilizou-se como medida de habilidade gerencial o modelo de Demerjian et al. (2012), que possui como parâmetros de eficiência as características do gerente na utilização dos recursos para gerar receitas. Para medir a suavização e os níveis de gerenciamento de resultados, utilizaram-se os modelos de Leuz et al. (2003) e McNichols (2002), respectivamente. Os resultados demonstraram que, em média, os gestores mais habilidosos tendem a suavizar e gerenciar resultados em níveis maiores do que gestores com menor habilidade, o que sinaliza que no Brasil, em média, os gestores mais hábeis tendem a diminuir a qualidade do lucro das firmas brasileiras. Este trabalho contribui com a literatura e preenche uma lacuna sobre a habilidade gerencial e o impacto dos resultados das empresas brasileiras, pois evidencia que, no Brasil, a habilidade gerencial está associada com práticas de suavização e gerenciamento de resultados e lança uma luz para as partes interessadas a respeito da influência do perfil dos gestores e suas capacidades de influenciarem nos números divulgados no mercado brasileiro.Conselho Regional de Contabilidade de Santa Catarina2024-02-22info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdftext/xmlhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/342110.16930/2237-766220243421Revista Catarinense da Ciência Contábil; Vol. 23 (2024): RCCC; e3421Revista Catarinense da Ciência Contábil; v. 23 (2024): RCCC; e34212237-76621808-378110.16930/2237-76622024reponame:Revista Catarinense da Ciência Contábil (Online)instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC)instacron:CRCSCporenghttps://revista.crcsc.org.br/index.php/CRCSC/article/view/3421/2614https://revista.crcsc.org.br/index.php/CRCSC/article/view/3421/2615https://revista.crcsc.org.br/index.php/CRCSC/article/view/3421/261610.16930/2237-766220243421110.16930/2237-7662202434212Copyright (c) 2024 Revista Catarinense da Ciência Contábilhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessFagundes, Fabio MarsicanoBrugni, Talles ViannaNossa, Silvania Neris2024-09-04T09:54:57Zoai:ojs.pkp.sfu.ca:article/3421Revistahttp://www.atena.org.br/revista/ojs-2.2.3-06/index.php/crcscPRIhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/oai||revista@crcsc.org.br2237-76621808-3781opendoar:2024-09-04T09:54:57Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC)false
dc.title.none.fl_str_mv Management skills and the quality of accounting information in Brazil
Habilidade gerencial e qualidade da informação contábil no Brasil
title Management skills and the quality of accounting information in Brazil
spellingShingle Management skills and the quality of accounting information in Brazil
Fagundes, Fabio Marsicano
Earnings smoothing
Earnings management
Managerial skill
Data envelopment analysis
Accruals
Suavização de resultados
Gerenciamento de resultados
Habilidade gerencial
Análise envoltória de dados
Accruals
title_short Management skills and the quality of accounting information in Brazil
title_full Management skills and the quality of accounting information in Brazil
title_fullStr Management skills and the quality of accounting information in Brazil
title_full_unstemmed Management skills and the quality of accounting information in Brazil
title_sort Management skills and the quality of accounting information in Brazil
author Fagundes, Fabio Marsicano
author_facet Fagundes, Fabio Marsicano
Brugni, Talles Vianna
Nossa, Silvania Neris
author_role author
author2 Brugni, Talles Vianna
Nossa, Silvania Neris
author2_role author
author
dc.contributor.author.fl_str_mv Fagundes, Fabio Marsicano
Brugni, Talles Vianna
Nossa, Silvania Neris
dc.subject.por.fl_str_mv Earnings smoothing
Earnings management
Managerial skill
Data envelopment analysis
Accruals
Suavização de resultados
Gerenciamento de resultados
Habilidade gerencial
Análise envoltória de dados
Accruals
topic Earnings smoothing
Earnings management
Managerial skill
Data envelopment analysis
Accruals
Suavização de resultados
Gerenciamento de resultados
Habilidade gerencial
Análise envoltória de dados
Accruals
description This study aims to analyze managerial skills in the practice of earnings management via earnings smoothing and accruals in B3 companies. To this end, a quantitative and descriptive study was conducted using data from the Economática database, with a sample of 966 observations from 2010 to 2020. Demerjian et al.’s (2012) model was used to measure managerial skill. Its efficiency parameters are the manager’s characteristics in using resources to generate revenue. The models by Leuz et al. (2003) and McNichols (2002) were used to measure smoothing and levels of earnings management. The results showed that, on average, more skillful managers tend to smooth and manage earnings at higher levels than less skilled managers, indicating that in Brazil, on average, more skillful managers reduce the quality of Brazilian firms’ earnings. This paper contributes to the literature and fills a gap regarding managerial skills and the impact on the results of Brazilian companies. It shows that, in Brazil, managerial skill is associated with smoothing and earnings management practices and sheds light on interested parties regarding the influence of the profile of managers and their ability to influence the numbers released in the Brazilian market. 
publishDate 2024
dc.date.none.fl_str_mv 2024-02-22
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dc.identifier.uri.fl_str_mv https://revista.crcsc.org.br/index.php/CRCSC/article/view/3421
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url https://revista.crcsc.org.br/index.php/CRCSC/article/view/3421
identifier_str_mv 10.16930/2237-766220243421
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://revista.crcsc.org.br/index.php/CRCSC/article/view/3421/2614
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https://revista.crcsc.org.br/index.php/CRCSC/article/view/3421/2616
10.16930/2237-7662202434211
10.16930/2237-7662202434212
dc.rights.driver.fl_str_mv Copyright (c) 2024 Revista Catarinense da Ciência Contábil
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2024 Revista Catarinense da Ciência Contábil
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
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application/pdf
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dc.publisher.none.fl_str_mv Conselho Regional de Contabilidade de Santa Catarina
publisher.none.fl_str_mv Conselho Regional de Contabilidade de Santa Catarina
dc.source.none.fl_str_mv Revista Catarinense da Ciência Contábil; Vol. 23 (2024): RCCC; e3421
Revista Catarinense da Ciência Contábil; v. 23 (2024): RCCC; e3421
2237-7662
1808-3781
10.16930/2237-76622024
reponame:Revista Catarinense da Ciência Contábil (Online)
instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC)
instacron:CRCSC
instname_str Conselho Regional de Contabilidade de Santa Catarina (CRCSC)
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institution CRCSC
reponame_str Revista Catarinense da Ciência Contábil (Online)
collection Revista Catarinense da Ciência Contábil (Online)
repository.name.fl_str_mv Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC)
repository.mail.fl_str_mv ||revista@crcsc.org.br
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