Influence of committees on earnings management
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Data de Publicação: | 2022 |
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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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Revista Catarinense da Ciência Contábil (Online) |
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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 |
dc.date.none.fl_str_mv |
2022-10-14 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/3269 10.16930/2237-766220223269 |
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 eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/3269/2435 https://revista.crcsc.org.br/index.php/CRCSC/article/view/3269/2436 https://revista.crcsc.org.br/index.php/CRCSC/article/view/3269/2437 https://revista.crcsc.org.br/index.php/CRCSC/article/view/3269/2438 10.16930/2237-7662202232691 10.16930/2237-7662202232692 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Revista Catarinense da Ciência Contábil https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
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 application/pdf application/zip text/xml |
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 10.16930/2237-76622022 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) |
repository.mail.fl_str_mv |
||revista@crcsc.org.br |
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