Banca de DEFESA: MARIA AUXILIADORA DE OLIVEIRA MORAIS

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : MARIA AUXILIADORA DE OLIVEIRA MORAIS
DATE: 12/05/2021
TIME: 14:00
LOCAL: meet.google.com/zzo-bhqn-zes
TITLE:

RESULT MANAGEMENT AND IMPAIRMENT IN BRAZILIAN OPEN CAPITAL COMPANIES

KEY WORDS:

Results Management; Impairment; Gain Management.

PAGES: 42
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

IAS 36 adopted in Brazil through CPC 01 (R1) provides a practical scenario of interpretations and judgments for the financial statement makers. In this context, this research aims to investigate the association between earnings management and the recognition of impairment in publicly traded Brazilian companies. To achieve this objective, a quantitative survey with 86 publicly traded Brazilian companies was used, using discretionary accruals as a proxy for earnings management, where two models were used: Jones Modified (1995) and the model of Pae (2005), Then, regressions were estimated with unbalanced panel data with fixed effect and robust standard errors for heteroskedasticity. The results showed that there is evidence that earnings management is positively associated with the recognition of impairment in publicly traded Brazilian companies.

BANKING MEMBERS:
Presidente - 1149391 - ANAILSON MARCIO GOMES
Externo à Instituição - KLÉBER FORMIGA MIRANDA - UFERSA
Interno - 2814007 - RENATO HENRIQUE GURGEL MOTA