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Avaliação da prática de gerenciamento de resultados na apuração de lucro por companhias abertas brasileiras conforme seu grau de alavancagem financeira

Author

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  • Antonio Carlos Dias Coelho
  • Alexsandro Broedel Lopes

Abstract

This paper investigates the existence of earnings management and its association with leverage for Brazilian listed firms. The first section presents related research. The Model of Jones modified for the estimate of the discretionary countable adjustments was used, which indicated existence of earnings management in the examined firms; however it did not achieve to confirm with statistical significance that such practices were associated with its levels of indebtedness.

Suggested Citation

  • Antonio Carlos Dias Coelho & Alexsandro Broedel Lopes, 2007. "Avaliação da prática de gerenciamento de resultados na apuração de lucro por companhias abertas brasileiras conforme seu grau de alavancagem financeira," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 11(spe2), pages 121-144.
    • Handle: RePEc:abg:anprac:v:11:y:2007:i:spe2:580
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    Citations

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    Cited by:

    1. Cristiano Machado Costa & José Mauro Madeiros Velôso Soares, 2022. "Standard Jones and Modified Jones: An Earnings Management Tutorial," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 26(2), pages 200305-2003.
    2. Antonio Lopo Martinez, 2013. "Earnings management in Brazil: a survey of the literature," Brazilian Business Review, Fucape Business School, vol. 10(4), pages 1-29, October.
    3. Marta Cristina Pelucio Grecco, 2013. "The Effect of Brazilian convergence to IFRS on earnings managment by listed Brazilian nonfinancial companies," Brazilian Business Review, Fucape Business School, vol. 10(4), pages 110-132, October.
    4. Pelucio-Grecco, Marta Cristina & Geron, Cecília Moraes Santostaso & Grecco, Gerson Begas & Lima, João Paulo Cavalcante, 2014. "The effect of IFRS on earnings management in Brazilian non-financial public companies," Emerging Markets Review, Elsevier, vol. 21(C), pages 42-66.

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