Gerenciamento de impressão e qualidade das informações contábeis: análise das empresas listadas na B3

• Ano de defesa: 2020
• Autor(a) principal: Silva, Vanessa de Menêses
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal da Paraíba; Brasil; Finanças e Contabilidade; Programa de Pós-Graduação em Ciências Contábeis; UFPB
• Palavras-chave em Português: Qualidade da informação contábil; Persistência dos resultados; Conservadorismo contábil; Gerenciamento de impressão; Sentimento textual; Earnings quality; Persistence; Conservatism; Impression management; Textual feeling; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://repositorio.ufpb.br/jspui/handle/123456789/18302

The objective of this paper was to investigate what is the relationship between the Earnings quality and Impression management, found in the management reports of nonfinancial companies listed on the Brazilian stock exchange. To this end, the period from 2010 to 2018 was analyzed and, due to missing information, the sample was restricted to 205 companies. In order to measure the persistence of results, the model of Dechow et al. (2010). While for conservatism, the Banker et al. (2016). For the Impression management, the textual feeling present in the management reports of the companies was considered as a proxy. It was estimated using the bag-of-words methodology, that is, with an automated reading of the texts, using the R software, which performed the identification and counting of the frequency of positive words, using the A algorithm, written in language R, using as a base the list of keywords described in Silva's dictionary (2017). The results indicated that companies that presented low levels of Earnings quality, that is, those that reported less persistent results and with lower levels of accounting conservatism, tended to perform more Impression management. Yes, they presented management reports with more optimistic texts. The findings showed that the textual feeling can be considered as a source of complementary information for usurers to increase the predictive power of their analyzes. As well, it signaled that managers may be using print management to manipulate the users' perception of the statements. This corroborates the results found by Sadique et al. (2008), Huang et al. (2014), Tan et al. (2014), in which they identified the existence of impression management in press releases of results, used to influence users' perceptions on the performance of companies.