Banca de QUALIFICAÇÃO: LORENA INGRID DE LIMA E SANTOS

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
DISCENTE : LORENA INGRID DE LIMA E SANTOS
DATA : 09/10/2019
HORA: 10:30
LOCAL: Auditório 01 do NEPSA II
TÍTULO:

Institutional stability and its relationship to earning management practices

PALAVRAS-CHAVES:

Real earnings management. Discretionary Accruals. Stability of Institutional Investors.

PÁGINAS: 29
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
SUBÁREA: Ciências Contábeis
RESUMO:

This study aims to understand the relationship between institutional stability and earnings management practices through discretionary accruals and through operational activities. These are already understood in the literature as actions performed in a complementary way to each other. Through empirical evidence, the institutional investor group is considered not homogeneous, qualifying them between more pressure sensitive and less sensitive. And it is seeking to understand the relationship of these elements in the context of the brazilian stock market that this research is conducted.

MEMBROS DA BANCA:
Externo à Instituição - ANTONIO MARIA HENRI BEYLE DE ARAUJO - UCB
Presidente - 1673813 - CLAYTON LEVY LIMA DE MELO
Interno - 049.621.194-35 - RENATO HENRIQUE GURGEL MOTA - UFERSA