Fusões, aquisições e gerenciamento de resultados: uma revisão sistemática envolvendo diferentes categorias analíticas

• Autor(a) principal: Bispo, Oscar Neto de Almeida
• Data de Publicação: 2017
• Outros Autores: Maia, Saulo Cardoso, Barros, Leandro Eduardo Vieira, Carvalho, Francisval de Melo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Repositório Institucional da UFLA
• Texto Completo: http://repositorio.ufla.br/jspui/handle/1/30962
• topic: Gerenciamento de resultados; Revisão sistemática; Análise de conteúdo; Earnings management; Systematic review; Content analysis

This paper aimed to perform a systematic review on papers available in the Web of Science database that researched earnings management (EM) concomitantly with mergers and acquisitions transactions (M&A). It specifically aimed: i) checking which were the main discussions on the subject; ii) creating analytical categories in order to organize the discussions; and iii) elaborating a summary of existing knowledge about the subject. The sample involved 40 papers registered from January 1945 to November 2016. A systematic review method was used to do a qualitative content analysis. The search strategies used field labels and Boolean operators with priori defined expressions. The results showed 11 analytical categories and at least 43 essential inherent elements of these categories. Most of the results shows that there is interest in using EM next to announcements and execution of M&A. Several researchers analyzed EM aiming manipulation of accruals in order to increase profit. Others, to a lesser extent, introduced the importance of verifying the real activities management based on cash flow statements. Future work could relate informational asymmetry with M&A transactions and potential EM interference, both accruals and real activities.