Banca de DEFESA: ARLINDO NONATO MORAIS DE SOUZA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
DISCENTE : ARLINDO NONATO MORAIS DE SOUZA
DATA : 28/02/2019
HORA: 15:00
LOCAL: Auditório 01 do NEPSA II
TÍTULO:

Financial performance as incentive for earnings management: A study in emerging stock markets.

PALAVRAS-CHAVES:

Earnings management. Performance evaluation. BRICS.

PÁGINAS: 100
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
SUBÁREA: Ciências Contábeis
RESUMO:

The present study aims to verify if firms with the best financial performance indexes have higher levels of earnings management. The ressearch sample comprises companies with shares traded on stock exchanges of BRICS members countries, excluding financial and insurance firms, totaling 28,225 observations. The time span analyzed comprised the years 2010 to 2017, in an unbalanced panel. The performance measurement was made based on the evaluation measures most used by analysts (earnings multiples and hybrid models). As a proxy for the level of earnings management, were used the discretionary accruals estimated by the PAE model (2005). The data needed to estimate discretionary accruals, the variables necessary to measure performance, and the control variables used in econometric models were obtained from the Bloomberg® database. From modeling panel data for fixed effects, the results indicate that the firms reporting the best performance indices in the future, as well as the growth of this performance, are associated with higher levels of results management by discretionary accruals.

MEMBROS DA BANCA:
Presidente - 1561014 - ADILSON DE LIMA TAVARES
Externo à Instituição - RENATO HENRIQUE GURGEL MOTA - UFERSA
Externo à Instituição - VINICIUS GOMES MARTINS - UFPE