EARNINGS QUALITY: AN INVESTIGATION ON QUALITATIVE PERCEPTION LEVEL OF DISTRITO FEDERAL ACCOUNTANTS AND AUDITORS

• Autor(a) principal: Cappellesso, Géssica
• Data de Publicação: 2017
• Outros Autores: Rodrigues, Jomar Miranda, Vieira, Eduardo Tadeu
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/9518
• topic: Earnings quality. Accounting information. Quality determinants.; Calidad de la información contable. Información contable. Determinantes de la calidad.; Qualidade da informação contábil. Informações contábeis. Determinantes da qualidade.

Accounting aims to provide useful financial information to its users, yet it is still difficult to identify their determinants. Thus, the objective of this study was to verify the perception level that accounting professionals in the Distrito Federal hold on about the earnings management, conservatism, value relevance and persistence being proxies of earnings quality. To this end, we applied questionnaires to a sample of 72 people, where the answers were grouped by interrelation batteries and analyzed by frequency distributions. The results showed that de value relevance is the most perceived proxy, then earnings management, conservatism and persistence. Still, we observed that there are authors and respondents who consider that earnings management deteriorates earnings quality, while others think that may be an improvement or deterioration in quality, depending on the reasons. Furthermore, most of respondents think that conservatism and value relevance enhance decision usefulness, but most of them are not conservative. Finally, there was a low level of perception on persistence as earnings quality proxy. Thus, we conclude that certain proxies are more perceived than others are, and that most perceptions have theoretical background.