Banca de QUALIFICAÇÃO: MARIA AUXILIADORA DE OLIVEIRA MORAIS

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : MARIA AUXILIADORA DE OLIVEIRA MORAIS
DATE: 29/12/2020
TIME: 14:30
LOCAL: Videoconferência
TITLE:

RESULT MANAGEMENT AND IMPAIRMENT IN BRAZILIAN OPEN CAPITAL COMPANIES

KEY WORDS:

Results Management; Impairment loss; Result manipulation

PAGES: 32
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The context of convergence with international accounting standards experienced by Brazil since 2007, provides a practical scenario of interpretations and judgments for the financial statement makers. It stands out IAS 36 adopted in Brazil through CPC 01 (R1), which requires a subjective interpretation, and its requirements are considered detailed, subjective, adaptable to management needs and unable to limit creative accounting, besides that, allows unverifiable estimates that can lead to inflated net assets, aggressively managed profits and impairment decisions that essentially serve the purpose of managing profits. Given the above this research aims to investigate the ssociation between earnings management and the recognition of impairment losses in publicly traded Brazilian companies. To achieve this objective, a quantitative research will be carried out, using two different result management models (the Pae (2005) and Jones Modified (1995) models) for the calculation of discretionary accruals, in order to compare the results and gives more robustness to the method.

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