Banca de QUALIFICAÇÃO: IANCA DA SILVA SOUSA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : IANCA DA SILVA SOUSA
DATE: 25/03/2026
TIME: 14:00
LOCAL: VIDEOCONFERÊNCIA
TITLE:

THE RELATIONSHIP BETWEEN BOARD OF DIRECTORS’ CHARACTERISTICS AND EARNINGS MANAGEMENT IN COMPANIES LISTED IN LATIN AMERICAN COUNTRIES.

 

KEY WORDS:

board of directors’ characteristics; corporate governance; earnings management; accounting information quality; Latin America.

 

PAGES: 70
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This study analyzes the relationship between the structural and functional characteristics of the board of directors and earnings management in companies listed in Latin American countries, considering practices based on accruals and real activities. To this end, hypotheses grounded in Agency Theory and Resource Dependence Theory are tested regarding the relationship between board characteristics and earnings management practices. The sample consists of non-financial publicly traded companies from Brazil, Mexico, Argentina, Colombia, and Chile over the period from 2015 to 2024. Board characteristics considered include Chief Executive Officer (CEO) duality, board independence, board size, board tenure, meeting attendance, financial expertise, the existence of formal conflict-of-interest policies, and gender diversity. Earnings management is measured using models widely established in the accounting literature, and the methodological approach relies on panel data models estimated through the System Generalized Method of Moments (System GMM) to address potential issues of endogeneity and unobserved heterogeneity. By examining different board characteristics within a heterogeneous institutional context such as Latin America, the study contributes to a better understanding of the effectiveness of internal corporate governance mechanisms in controlling opportunistic managerial behavior and reinforces the debate on the role of the board of directors in the quality of accounting information.

 

 

COMMITTEE MEMBERS:
Externo à Instituição - PAULO HENRIQUE NOBRE PARENTE
Interno - 4966048 - RAIMUNDO MARCIANO DE FREITAS NETO
Presidente - 2814007 - RENATO HENRIQUE GURGEL MOTA