Accounting choices and earnings management: a study on the recognition of government subsidies in a philanthropic hospital

• Autor(a) principal: Melillo, Pedro Henrique
• Data de Publicação: 2018
• Outros Autores: Bragança, Ciro Gustavo, Medeiros, Rodrigo de Vasconcellos Viana
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/14344
• topic: Accounting Choices. Philanthropic Hospital. Cash scheme. Accrual method. Government subsidies.; Elecciones contables. Hospital filantrópico. Régimen de caja. Régimen de Competencia. Subvenciones gubernamentales.; Escolhas contábeis; Hospital filantrópico; Regime de caixa; Regime de Competência; Subvenções governamentais.

Purpose: This article aims to explain the reasons for the adoption of the accrual regime for the recognition of government subsidies by philanthropic hospitals, as well as to highlight the factors related to accounting choices and results management for these institutions. Methodology: To achieve this objective, a qualitative-quantitative methodology was adopted, with triangulation of data in the use of the author’s opinion and application of interviews and questionnaires to market credit managers and analysts, as well as statistical analysis of the evolution of the indicators between 2012 and 2015 of the hospital with the application of the means test. The data were collected through interviews and questionnaires, with the help of Google Docs and there were also personal visits of the researchers to the entity. Results: The results showed that the managers show concern about the quality of the accounting information generated. In terms of relevance and reliability, it was possible to see through the results of tests of averages, that the accounting for government grants by accrual basis implies distinct asset indicators with those generated by the accounting cash basis. Contributions of the Study: The study contributes to highlight that the accounting choices, in the form of recognition of government subsidies, are determinant in the assets and results of the entity, demonstrating their relevance in the decision making process.