Earnings management in Brazilian credit unions

Detalhes bibliográficos
Autor(a) principal: Maia, Saulo Cardoso
Data de Publicação: 2013
Outros Autores: Bressan, Valéria Gama Fully, Lamounier, Wagner Moura, Braga, Marcelo José
Tipo de documento: Artigo
Idioma: eng
por
Título da fonte: BBR. Brazilian Business Review (English edition. Online)
Texto Completo: http://www.bbronline.com.br/index.php/bbr/article/view/190
Resumo: This article investigates the practice of earnings management by Brazilian credit unions. The main focus is to check for the existence of earnings management to meet the capital adequacy requirements imposedby the Brazilian Central Bank, in line with the Basel Accords. The study also examines the occurrence of income smoothing across credit unions as well as earnings management to avoid reporting losses. The results indicate that the studied institutions do not manage their earnings towards regulatory capital adequacy, but they do engage in income smoothing and earnings management to avoid reporting losses.
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spelling Earnings management in Brazilian credit unionsGerenciamento de resultados em cooperativas de crédito no BrasilEarnings managementcredit unionBasel agreementGerenciamento de resultadoscooperativas de créditoacordos de BasileiaThis article investigates the practice of earnings management by Brazilian credit unions. The main focus is to check for the existence of earnings management to meet the capital adequacy requirements imposedby the Brazilian Central Bank, in line with the Basel Accords. The study also examines the occurrence of income smoothing across credit unions as well as earnings management to avoid reporting losses. The results indicate that the studied institutions do not manage their earnings towards regulatory capital adequacy, but they do engage in income smoothing and earnings management to avoid reporting losses.Este artigo investigou a prática de gerenciamento de resultados em cooperativas de crédito no Brasil. A pesquisa teve como foco verificar se há ocorrência de práticas de gerenciamento de resultados contábeis para controlar a adequação de capital imposta pela regulação do Banco Central do Brasil, em linha com os acordos de Basileia, nas cooperativas de crédito. O estudo visou também verificar se há ocorrência de gerenciamento para suavização de resultados, bem como para evitar reportar perdas. Os resultados indicaram que as instituições estudadas não gerenciam seus resultados com o propósito de adequação ao capital regulatório. Por outro lado, os resultados forneceram evidências de ocorrência de suavização de resultados e gerenciamento de resultados para evitar reportar perdas por parte das instituições estudadas.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/19010.15728/bbr.2013.10.4.4Brazilian Business Review; Vol. 10 No. 4 (2013): October to December 2013; 91-109Brazilian Business Review; v. 10 n. 4 (2013): Outubro a Dezembro de 2013; 91-1091808-23861807-734Xreponame:BBR. Brazilian Business Review (English edition. Online)instname:Fucape Business School (FBS)instacron:FBSengporhttp://www.bbronline.com.br/index.php/bbr/article/view/190/290http://www.bbronline.com.br/index.php/bbr/article/view/190/291Maia, Saulo CardosoBressan, Valéria Gama FullyLamounier, Wagner MouraBraga, Marcelo Joséinfo:eu-repo/semantics/openAccess2018-11-06T19:51:36Zoai:ojs.pkp.sfu.ca:article/190Revistahttps://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 Brazilian credit unions
Gerenciamento de resultados em cooperativas de crédito no Brasil
title Earnings management in Brazilian credit unions
spellingShingle Earnings management in Brazilian credit unions
Maia, Saulo Cardoso
Earnings management
credit union
Basel agreement
Gerenciamento de resultados
cooperativas de crédito
acordos de Basileia
title_short Earnings management in Brazilian credit unions
title_full Earnings management in Brazilian credit unions
title_fullStr Earnings management in Brazilian credit unions
title_full_unstemmed Earnings management in Brazilian credit unions
title_sort Earnings management in Brazilian credit unions
author Maia, Saulo Cardoso
author_facet Maia, Saulo Cardoso
Bressan, Valéria Gama Fully
Lamounier, Wagner Moura
Braga, Marcelo José
author_role author
author2 Bressan, Valéria Gama Fully
Lamounier, Wagner Moura
Braga, Marcelo José
author2_role author
author
author
dc.contributor.author.fl_str_mv Maia, Saulo Cardoso
Bressan, Valéria Gama Fully
Lamounier, Wagner Moura
Braga, Marcelo José
dc.subject.por.fl_str_mv Earnings management
credit union
Basel agreement
Gerenciamento de resultados
cooperativas de crédito
acordos de Basileia
topic Earnings management
credit union
Basel agreement
Gerenciamento de resultados
cooperativas de crédito
acordos de Basileia
description This article investigates the practice of earnings management by Brazilian credit unions. The main focus is to check for the existence of earnings management to meet the capital adequacy requirements imposedby the Brazilian Central Bank, in line with the Basel Accords. The study also examines the occurrence of income smoothing across credit unions as well as earnings management to avoid reporting losses. The results indicate that the studied institutions do not manage their earnings towards regulatory capital adequacy, but they do engage in income smoothing and earnings management to avoid reporting losses.
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/190
10.15728/bbr.2013.10.4.4
url http://www.bbronline.com.br/index.php/bbr/article/view/190
identifier_str_mv 10.15728/bbr.2013.10.4.4
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/190/290
http://www.bbronline.com.br/index.php/bbr/article/view/190/291
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; 91-109
Brazilian Business Review; v. 10 n. 4 (2013): Outubro a Dezembro de 2013; 91-109
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
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