Banca de QUALIFICAÇÃO: ARLINDO NONATO MORAIS DE SOUZA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
DISCENTE : ARLINDO NONATO MORAIS DE SOUZA
DATA : 10/07/2018
HORA: 09:00
LOCAL: NEPSA II
TÍTULO:

Earnings management and valuation of companies: A study in the brazilian stock market 


PALAVRAS-CHAVES:

Earnings management; Performance evaluation; value relevance of accounting information.


PÁGINAS: 33
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
SUBÁREA: Ciências Contábeis
RESUMO:

One of the incentives for managers to manipulate earnings is to sustain firms financial performance (DEGEORGE; PATEL; ZECKHAUSER, 1999). In this sense, the research project has as general objective to analyze if the non-financial companies with the best performance indicators, among those listed in B³, to present higher levels of results management. The research data will be collected through the Bloomberg® database and B³ standardized financial statements. The sample of the study is composed of the non-financial companies listed in B³, where financial companies and insurance companies will be excluded because they have specific financial and operational structures in relation to the other sectors. In order to achieve the proposed goal, it will be estimated quantile regression, using the discretionary accruals as proxy for earnings management, estimated by the modified Jones model (DECHOW, SLOAN, SWEENEY, 1995).


MEMBROS DA BANCA:
Presidente - 1561014 - ADILSON DE LIMA TAVARES
Externo à Instituição - RENATO HENRIQUE GURGEL MOTA - UFERSA
Externo à Instituição - VINICIUS GOMES MARTINS - UFPE
Notícia cadastrada em: 04/07/2018 09:50
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