Earnings management in Brazil: a survey of the literature

Detalhes bibliográficos
Autor(a) principal: Martinez, Antonio Lopo
Data de Publicação: 2013
Tipo de documento: Artigo
Idioma: eng
por
Título da fonte: BBR. Brazilian Business Review (English edition. Online)
DOI: 10.15728/bbr.2013.10.4.1
Texto Completo: http://www.bbronline.com.br/index.php/bbr/article/view/183
Resumo: This article reviews the recent academic literature on earnings management (EM) in Brazil. The objective is to identify the main research themes addressed in the Brazilian context and the results of interest to users and preparers of financial statements. It is hoped that this study will also be useful to researchers considering investigating the theme of earnings management, by providing an overview of the main discussions and methods usually employed. As a topic for academic research, earnings management is diversified and extensive, although relatively recent. The majority of Brazilian studies have been published in the past ten years, with a significant increase in academic production more recently, making this an opportune moment to reflect on the state of the art, summarize the evolution of knowledge and propose future research avenues.
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spelling Earnings management in Brazil: a survey of the literatureGerenciamento de resultados no Brasil: um survey da literaturaEarnings managementdiscretionary accrualsearnings management by operational decisionsincentivesGerenciamento de resultadosaccruals discricionáriosgerenciamento de resultados por decisões operacionaisincentivosThis article reviews the recent academic literature on earnings management (EM) in Brazil. The objective is to identify the main research themes addressed in the Brazilian context and the results of interest to users and preparers of financial statements. It is hoped that this study will also be useful to researchers considering investigating the theme of earnings management, by providing an overview of the main discussions and methods usually employed. As a topic for academic research, earnings management is diversified and extensive, although relatively recent. The majority of Brazilian studies have been published in the past ten years, with a significant increase in academic production more recently, making this an opportune moment to reflect on the state of the art, summarize the evolution of knowledge and propose future research avenues.Esse artigo revisa a recente literatura acadêmica sobre gerenciamento de resultados (GR) no Brasil. O seu objetivo é identificar os principais temas de pesquisa desenvolvidos no contexto do Brasil e os resultados de interesse para usuários, reguladores e preparadores das demonstrações financeiras. Almeja-se que este estudo seja também util a pesquisadores considerando investigar o tema gerenciamento de resultados, na medida em que propicia uma visão abrangente das principais discussões travadas e as metodologias mais usualmente empregadas. Enquanto tema de pesquisa acadêmica, o gerenciamento de resultados revela-se num tópico diversificado e vasto, embora relativamente recente. A maioria dos estudos brasileiros no assunto foi publicada nos últimos dez anos e a produção científica tem se acelerado recentemente, o que torna oportuno uma reflexão sobre o estado da arte, esboçando a evolução do conhecimento e caminhos a serem trilhados no futuro.FUCAPE Business Shool2013-10-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed ArticleArtigo revisado pelos paresapplication/pdfapplication/pdfhttp://www.bbronline.com.br/index.php/bbr/article/view/18310.15728/bbr.2013.10.4.1Brazilian Business Review; Vol. 10 No. 4 (2013): October to December 2013; 1-29Brazilian Business Review; v. 10 n. 4 (2013): Outubro a Dezembro de 2013; 1-291808-23861807-734Xreponame:BBR. Brazilian Business Review (English edition. Online)instname:Fucape Business School (FBS)instacron:FBSengporhttp://www.bbronline.com.br/index.php/bbr/article/view/183/271http://www.bbronline.com.br/index.php/bbr/article/view/183/274Martinez, Antonio Lopoinfo:eu-repo/semantics/openAccess2018-11-06T19:51:36Zoai:ojs.pkp.sfu.ca:article/183Revistahttps://www.bbronline.com.br/index.php/bbr/indexONGhttp://www.bbronline.com.br/index.php/bbr/oai|| bbronline@bbronline.com.br1808-23861808-2386opendoar:2018-11-06T19:51:36BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)false
dc.title.none.fl_str_mv Earnings management in Brazil: a survey of the literature
Gerenciamento de resultados no Brasil: um survey da literatura
title Earnings management in Brazil: a survey of the literature
spellingShingle Earnings management in Brazil: a survey of the literature
Earnings management in Brazil: a survey of the literature
Martinez, Antonio Lopo
Earnings management
discretionary accruals
earnings management by operational decisions
incentives
Gerenciamento de resultados
accruals discricionários
gerenciamento de resultados por decisões operacionais
incentivos
Martinez, Antonio Lopo
Earnings management
discretionary accruals
earnings management by operational decisions
incentives
Gerenciamento de resultados
accruals discricionários
gerenciamento de resultados por decisões operacionais
incentivos
title_short Earnings management in Brazil: a survey of the literature
title_full Earnings management in Brazil: a survey of the literature
title_fullStr Earnings management in Brazil: a survey of the literature
Earnings management in Brazil: a survey of the literature
title_full_unstemmed Earnings management in Brazil: a survey of the literature
Earnings management in Brazil: a survey of the literature
title_sort Earnings management in Brazil: a survey of the literature
author Martinez, Antonio Lopo
author_facet Martinez, Antonio Lopo
Martinez, Antonio Lopo
author_role author
dc.contributor.author.fl_str_mv Martinez, Antonio Lopo
dc.subject.por.fl_str_mv Earnings management
discretionary accruals
earnings management by operational decisions
incentives
Gerenciamento de resultados
accruals discricionários
gerenciamento de resultados por decisões operacionais
incentivos
topic Earnings management
discretionary accruals
earnings management by operational decisions
incentives
Gerenciamento de resultados
accruals discricionários
gerenciamento de resultados por decisões operacionais
incentivos
description This article reviews the recent academic literature on earnings management (EM) in Brazil. The objective is to identify the main research themes addressed in the Brazilian context and the results of interest to users and preparers of financial statements. It is hoped that this study will also be useful to researchers considering investigating the theme of earnings management, by providing an overview of the main discussions and methods usually employed. As a topic for academic research, earnings management is diversified and extensive, although relatively recent. The majority of Brazilian studies have been published in the past ten years, with a significant increase in academic production more recently, making this an opportune moment to reflect on the state of the art, summarize the evolution of knowledge and propose future research avenues.
publishDate 2013
dc.date.none.fl_str_mv 2013-10-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Artigo revisado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://www.bbronline.com.br/index.php/bbr/article/view/183
10.15728/bbr.2013.10.4.1
url http://www.bbronline.com.br/index.php/bbr/article/view/183
identifier_str_mv 10.15728/bbr.2013.10.4.1
dc.language.iso.fl_str_mv eng
por
language eng
por
dc.relation.none.fl_str_mv http://www.bbronline.com.br/index.php/bbr/article/view/183/271
http://www.bbronline.com.br/index.php/bbr/article/view/183/274
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv FUCAPE Business Shool
publisher.none.fl_str_mv FUCAPE Business Shool
dc.source.none.fl_str_mv Brazilian Business Review; Vol. 10 No. 4 (2013): October to December 2013; 1-29
Brazilian Business Review; v. 10 n. 4 (2013): Outubro a Dezembro de 2013; 1-29
1808-2386
1807-734X
reponame:BBR. Brazilian Business Review (English edition. Online)
instname:Fucape Business School (FBS)
instacron:FBS
instname_str Fucape Business School (FBS)
instacron_str FBS
institution FBS
reponame_str BBR. Brazilian Business Review (English edition. Online)
collection BBR. Brazilian Business Review (English edition. Online)
repository.name.fl_str_mv BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)
repository.mail.fl_str_mv || bbronline@bbronline.com.br
_version_ 1822150108066611200
dc.identifier.doi.none.fl_str_mv 10.15728/bbr.2013.10.4.1

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