Influence of committees on earnings management

Detalhes bibliográficos
Autor(a) principal: Palhares Felix, Carolina
Data de Publicação: 2022
Outros Autores: Bezerra, Francisco Antonio
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/3269
Resumo: The objective of this article was to verify whether the presence of the Audit Committee and the Board of Auditors encourages a migration from accrual-based earnings management to the management of real activities. The methodology used for the study development was empirical, quantitative and descriptive research. The data comprise Brazilian companies listed on B3 in the period from 2010 to 2017. The models were estimated by the ordinary least squares method - OLS - with panel data, controlled by year dummy and ADR. There is no evidence to indicate the presence of a trade-off. When there are audit committees and Board of Auditors, there is a decrease in both types of earnings management.
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spelling Influence of committees on earnings managementInfluência dos comitês no gerenciamento de resultadosEarnings ManagementTrade-OffAudit CommitteeBoard of AuditorsGerenciamento de ResultadoTrade-OffComitê de AuditoriaConselho FiscalThe objective of this article was to verify whether the presence of the Audit Committee and the Board of Auditors encourages a migration from accrual-based earnings management to the management of real activities. The methodology used for the study development was empirical, quantitative and descriptive research. The data comprise Brazilian companies listed on B3 in the period from 2010 to 2017. The models were estimated by the ordinary least squares method - OLS - with panel data, controlled by year dummy and ADR. There is no evidence to indicate the presence of a trade-off. When there are audit committees and Board of Auditors, there is a decrease in both types of earnings management.O objetivo desse artigo foi verificar se a presença do Comitê de Auditoria e do Conselho Fiscal incentiva uma migração do gerenciamento de resultado por accruals para gerenciamento de atividades reais. A metodologia utilizada para o desenvolvimento do estudo foi a pesquisa empírica, quantitativa e de caráter descritiva. Os dados compreendem as empresas brasileiras listadas na B3 no período de 2010 a 2017. Os modelos foram estimados pelo método dos mínimos quadrados ordinários - MQO - com dados em painel, controlados por dummy de ano e ADR. Não há evidência que indique a presença de trade-off. Quando existem os comitês de auditoria e conselho fiscal, ocorre uma diminuição de ambos os tipos de gerenciamento de resultados.Conselho Regional de Contabilidade de Santa Catarina2022-10-14info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/ziptext/xmlhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/326910.16930/2237-766220223269Revista Catarinense da Ciência Contábil; v. 21 (2022): RCCC; e32692237-76621808-378110.16930/2237-76622022reponame: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/3269/2435https://revista.crcsc.org.br/index.php/CRCSC/article/view/3269/2436https://revista.crcsc.org.br/index.php/CRCSC/article/view/3269/2437https://revista.crcsc.org.br/index.php/CRCSC/article/view/3269/243810.16930/2237-766220223269110.16930/2237-7662202232692Copyright (c) 2022 Revista Catarinense da Ciência Contábilhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessPalhares Felix, CarolinaBezerra, Francisco Antonio 2022-11-06T22:53:53Zoai:ojs.pkp.sfu.ca:article/3269Revistahttp://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:2022-11-06T22:53:53Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC)false
dc.title.none.fl_str_mv Influence of committees on earnings management
Influência dos comitês no gerenciamento de resultados
title Influence of committees on earnings management
spellingShingle Influence of committees on earnings management
Palhares Felix, Carolina
Earnings Management
Trade-Off
Audit Committee
Board of Auditors
Gerenciamento de Resultado
Trade-Off
Comitê de Auditoria
Conselho Fiscal
title_short Influence of committees on earnings management
title_full Influence of committees on earnings management
title_fullStr Influence of committees on earnings management
title_full_unstemmed Influence of committees on earnings management
title_sort Influence of committees on earnings management
author Palhares Felix, Carolina
author_facet Palhares Felix, Carolina
Bezerra, Francisco Antonio
author_role author
author2 Bezerra, Francisco Antonio
author2_role author
dc.contributor.author.fl_str_mv Palhares Felix, Carolina
Bezerra, Francisco Antonio
dc.subject.por.fl_str_mv Earnings Management
Trade-Off
Audit Committee
Board of Auditors
Gerenciamento de Resultado
Trade-Off
Comitê de Auditoria
Conselho Fiscal
topic Earnings Management
Trade-Off
Audit Committee
Board of Auditors
Gerenciamento de Resultado
Trade-Off
Comitê de Auditoria
Conselho Fiscal
description The objective of this article was to verify whether the presence of the Audit Committee and the Board of Auditors encourages a migration from accrual-based earnings management to the management of real activities. The methodology used for the study development was empirical, quantitative and descriptive research. The data comprise Brazilian companies listed on B3 in the period from 2010 to 2017. The models were estimated by the ordinary least squares method - OLS - with panel data, controlled by year dummy and ADR. There is no evidence to indicate the presence of a trade-off. When there are audit committees and Board of Auditors, there is a decrease in both types of earnings management.
publishDate 2022
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dc.identifier.uri.fl_str_mv https://revista.crcsc.org.br/index.php/CRCSC/article/view/3269
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url https://revista.crcsc.org.br/index.php/CRCSC/article/view/3269
identifier_str_mv 10.16930/2237-766220223269
dc.language.iso.fl_str_mv por
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dc.rights.driver.fl_str_mv Copyright (c) 2022 Revista Catarinense da Ciência Contábil
https://creativecommons.org/licenses/by/4.0
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rights_invalid_str_mv Copyright (c) 2022 Revista Catarinense da Ciência Contábil
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 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; v. 21 (2022): RCCC; e3269
2237-7662
1808-3781
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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)
instacron_str CRCSC
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)
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