CHARACTERISTICS OF BRAZILIAN CEOS AND EARNINGS MANAGEMENT
CEO. Earnings Management. High-Echelon Theory.
This research, it was supported by Agency Theory, High-Echelon Theory and Accounting Choices Theory, aims to investigate the relationship between the characteristics of Brazilian CEOs and Earnings Management. To this end, the time lapse from 2016 to 2019 will be used, comprising all non-financial companies listed in B3. The characteristics studied will be: remuneration, duality, age, gender, training, term of office, participation in board meetings and familiarity with the administrator of the issuer or controlled. Information regarding CEOs data will be collected in the Reference Form available on the B3 website, and the others in the Economática®. The GR will be measured by the accruals, using the Pae model (2005).