Detectando Earnings management no Brasil: estimando os accruals discricionários

Detalhes bibliográficos
Autor(a) principal: Martinez, Antonio Lopo
Data de Publicação: 2008
Tipo de documento: Artigo
Idioma: por
Título da fonte: Repositório Institucional da UFBA
Texto Completo: http://www.repositorio.ufba.br/ri/handle/ri/3005
Resumo: P. 7 - 17. janeiro/abril.
id UFBA-2_7dc69d7e32e282cdfd277e74a451212e
oai_identifier_str oai:repositorio.ufba.br:ri/3005
network_acronym_str UFBA-2
network_name_str Repositório Institucional da UFBA
repository_id_str 1932
spelling Martinez, Antonio LopoMartinez, Antonio Lopo2011-09-30T14:31:08Z2011-09-30T14:31:08Z20081808-057Xhttp://www.repositorio.ufba.br/ri/handle/ri/3005v. 19, n. 46.P. 7 - 17. janeiro/abril.Este artigo analisa os modelos clássicos existentes na literatura acadêmica internacional para estimar os accruals discricionários, que são uma proxy empírica para detectar Earnings Manangement. Adicionalmente, evidencia que as Cias. Brasileiras "gerenciam" os seus resultados contábeis como resposta a estímulos do mercado de capitais. O primeiro passo é elucidar o significado de alguns conceitos relevantes tais como: accruals totais e accruals discricionários. Posteriormente, após uma análise crítica dos principais modelos de accruals agregados, implementar no contexto de empresas brasileiras, o modelo Kang e Silvaramakrishnan (1995), diagnosticado como o tecnicamente mais acurado para o Brasil. Para atestar a validade do modelo aplicado, investigamse circunstâncias em que o incentivo para gerenciamento de resultados é particularmente forte. Os resultados corroboram as hipóteses de gerenciamento de resultados para: a) Evitar reportar perdas; b) Sustentar o desempenho recente e c) Piorar o resultado presente em prol de resultados futuros (take a bath).Submitted by JURANDI DE SOUZA SILVA (jssufba@hotmail.com) on 2011-09-30T14:31:08Z No. of bitstreams: 1 v19n46a02.pdf: 5613940 bytes, checksum: 9d226aa47d2fa27c11afac250e77c2f4 (MD5)Made available in DSpace on 2011-09-30T14:31:08Z (GMT). No. of bitstreams: 1 v19n46a02.pdf: 5613940 bytes, checksum: 9d226aa47d2fa27c11afac250e77c2f4 (MD5) Previous issue date: 2008São PauloGerenciamento dos resultadosAccrualsAccruals discricionáriosLucro líquidoEarnings managementAccrualsDiscretionary AccrualsNet incomeDetectando Earnings management no Brasil: estimando os accruals discricionáriosRevista Contabilidade & Finançasinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleporreponame:Repositório Institucional da UFBAinstname:Universidade Federal da Bahia (UFBA)instacron:UFBAinfo:eu-repo/semantics/openAccessORIGINALv19n46a02.pdfv19n46a02.pdfapplication/pdf5613940https://repositorio.ufba.br/bitstream/ri/3005/1/v19n46a02.pdf9d226aa47d2fa27c11afac250e77c2f4MD51LICENSElicense.txtlicense.txttext/plain1906https://repositorio.ufba.br/bitstream/ri/3005/2/license.txt873cd94c1e28f589969fce8da5f29c60MD52TEXTv19n46a02.pdf.txtv19n46a02.pdf.txtExtracted texttext/plain45825https://repositorio.ufba.br/bitstream/ri/3005/3/v19n46a02.pdf.txt3922d4e93a1f954961424b2adc62d83fMD53ri/30052022-07-05 14:03:10.039oai:repositorio.ufba.br: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Repositório InstitucionalPUBhttp://192.188.11.11:8080/oai/requestopendoar:19322022-07-05T17:03:10Repositório Institucional da UFBA - Universidade Federal da Bahia (UFBA)false
dc.title.pt_BR.fl_str_mv Detectando Earnings management no Brasil: estimando os accruals discricionários
dc.title.alternative.pt_BR.fl_str_mv Revista Contabilidade & Finanças
title Detectando Earnings management no Brasil: estimando os accruals discricionários
spellingShingle Detectando Earnings management no Brasil: estimando os accruals discricionários
Martinez, Antonio Lopo
Gerenciamento dos resultados
Accruals
Accruals discricionários
Lucro líquido
Earnings management
Accruals
Discretionary Accruals
Net income
title_short Detectando Earnings management no Brasil: estimando os accruals discricionários
title_full Detectando Earnings management no Brasil: estimando os accruals discricionários
title_fullStr Detectando Earnings management no Brasil: estimando os accruals discricionários
title_full_unstemmed Detectando Earnings management no Brasil: estimando os accruals discricionários
title_sort Detectando Earnings management no Brasil: estimando os accruals discricionários
author Martinez, Antonio Lopo
author_facet Martinez, Antonio Lopo
author_role author
dc.contributor.author.fl_str_mv Martinez, Antonio Lopo
Martinez, Antonio Lopo
dc.subject.por.fl_str_mv Gerenciamento dos resultados
Accruals
Accruals discricionários
Lucro líquido
Earnings management
Accruals
Discretionary Accruals
Net income
topic Gerenciamento dos resultados
Accruals
Accruals discricionários
Lucro líquido
Earnings management
Accruals
Discretionary Accruals
Net income
description P. 7 - 17. janeiro/abril.
publishDate 2008
dc.date.issued.fl_str_mv 2008
dc.date.accessioned.fl_str_mv 2011-09-30T14:31:08Z
dc.date.available.fl_str_mv 2011-09-30T14:31:08Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://www.repositorio.ufba.br/ri/handle/ri/3005
dc.identifier.issn.none.fl_str_mv 1808-057X
dc.identifier.number.pt_BR.fl_str_mv v. 19, n. 46.
identifier_str_mv 1808-057X
v. 19, n. 46.
url http://www.repositorio.ufba.br/ri/handle/ri/3005
dc.language.iso.fl_str_mv por
language por
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.source.none.fl_str_mv reponame:Repositório Institucional da UFBA
instname:Universidade Federal da Bahia (UFBA)
instacron:UFBA
instname_str Universidade Federal da Bahia (UFBA)
instacron_str UFBA
institution UFBA
reponame_str Repositório Institucional da UFBA
collection Repositório Institucional da UFBA
bitstream.url.fl_str_mv https://repositorio.ufba.br/bitstream/ri/3005/1/v19n46a02.pdf
https://repositorio.ufba.br/bitstream/ri/3005/2/license.txt
https://repositorio.ufba.br/bitstream/ri/3005/3/v19n46a02.pdf.txt
bitstream.checksum.fl_str_mv 9d226aa47d2fa27c11afac250e77c2f4
873cd94c1e28f589969fce8da5f29c60
3922d4e93a1f954961424b2adc62d83f
bitstream.checksumAlgorithm.fl_str_mv MD5
MD5
MD5
repository.name.fl_str_mv Repositório Institucional da UFBA - Universidade Federal da Bahia (UFBA)
repository.mail.fl_str_mv
_version_ 1808459381465939968

Registros relacionados