Banca de DEFESA: VICTOR SANDEJE DANTAS ALVES

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : VICTOR SANDEJE DANTAS ALVES
DATE: 24/03/2022
TIME: 14:00
LOCAL: Formato remoto
TITLE:

THE MANAGEMENT OF QUARTERLY DISCRICTIONAL ACCRUALS IN THE LATIN AMERICAN MARKET

KEY WORDS:

Results Management; Discretionary Accruals; Latin America

PAGES: 52
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Based on the Signaling Theory, Agency Theory and Informational Asymmetry, the objective of this study is to analyze how the level of quarterly earnings management by discretionary accruals behaves in open market companies in Latin America. For this purpose, information will be collected from a sample of 616 companies present in Argentina, Brazil, Colombia and Mexico, as they stand out for their higher GDP, and the growing economic participation worldwide. In this way, the quarterly discretionary accruals from 2015 to 2019 will be estimated as a proxy for earnings management (2005). Then, a second regression will be used with the quarterly discretionary accruals and the dummies variables referring to each quarter and country, controlled by the variables of Size, Operating Cash Flow, Growth and Indebtedness, collected in the Thomson Reuters ® database. To achieve the proposed objective, the data will be organized through a panel and the descriptive statistics of the information will be analyzed.

BANKING MEMBERS:
Presidente - 1673813 - CLAYTON LEVY LIMA DE MELO
Interno - 1561014 - ADILSON DE LIMA TAVARES
Externo à Instituição - CRISTIAN BAU DAL MAGRO