Utilize este identificador para referenciar este registo: http://hdl.handle.net/10071/23606
Autoria: Viana, D. B. C., Jr..
Lourenço, I.
Data: 2022
Título próprio: Earnings management of brazilian firms in the IFRS era: The role of economic and institutional factors
Volume: 67
Número: 1
Paginação: 176 - 213
ISSN: 0186-1042
DOI (Digital Object Identifier): 10.22201/fca.24488410e.2022.2599
Palavras-chave: Earnings management
Economic and institutional factors
Emerging economies
Resumo: This study investigates whether accounting quality – more specifically regarding the level of earnings management by accruals – is associated with a country’s economic and institutional factors that change over time in IFRS era. Based on a sample of 1,387 Brazilian firm-year observations and data regarding 2011 to 2018, econometric models are estimated considering the absolute amount of discretionary accruals as proxy for earnings management and different aspects related to economic and institutional factors of preeminent importance to an emerging economy. We show that in general, high inflation, stock market volatility, and policy uncertainty rates, as well as lower regulatory quality, on average, are associated with a higher level of earnings management in Brazil. This study contributes to the accounting literature in emerging economies discussing the role of economic and institutional factors on accounting quality in the IFRS era in one of the largest developing country in the world. Compared to developed countries or even to other developing economies, Brazil stands out as an emerging economy of considerable economic and political instability, making it a valuable setting for this analysis
Arbitragem científica: yes
Acesso: Acesso Aberto
Aparece nas coleções:BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica

Ficheiros deste registo:
Ficheiro Descrição TamanhoFormato 
article_82928.pdfVersão Editora588,75 kBAdobe PDFVer/Abrir


FacebookTwitterDeliciousLinkedInDiggGoogle BookmarksMySpaceOrkut
Formato BibTex mendeley Endnote Logotipo do DeGóis Logotipo do Orcid 

Todos os registos no repositório estão protegidos por leis de copyright, com todos os direitos reservados.