Detalhes bibliográficos
| Ano de defesa: |
2016 |
| Autor(a) principal: |
CONCEIÇÃO, Eliane Silva |
| Orientador(a): |
RIVERA-CASTRO, Miguel Angel |
| Banca de defesa: |
SILVA, Lindomar Pinto da,
SANTOS, Gervásio Ferreira dos |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Universidade Salvador
|
| Programa de Pós-Graduação: |
Administração
|
| Departamento: |
Administração
|
| País: |
Brasil
|
| Palavras-chave em Português: |
|
| Área do conhecimento CNPq: |
|
| Link de acesso: |
http://teste.tede.unifacs.br:8080/tede/handle/tede/556
|
Resumo: |
This work has the main objective to verify if there was a change in the level of earnings management in the Brazilians state-owned companies after the introduction of international standards – IFRS. Initially, it was presented the concept of agency theory, stakeholder theory, earnings management, discretionary accruals and IFRS- International Financial Reporting Standard. Then, after the literature review, we collected the data from the financial statements of Brazilian companies through the Economática® database for the pre IFRS (2004-2007), hybrid (2008-2009) and post IFRS periods (2010-2014). Kang regression and Sivaramakrishnan (KS) models were used to analyze the management results by accrual, the actual management models at the level of selling, general and administrative (SG&A) and production levels (PROD). In terms of results, it found that there was no change in the level of earnings management in the Brazilians state-owned company (except financial institutions), after its adoption of International Financial Reporting Standards (IFRS). |
