Gerenciamento de resultados contábeis: estudo sobre o comportamento discricionário das empresas do Brasil após a adoção das IFRS

• 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: Gerenciamento dos Resultados Contábeis; Teoria da Agência; Teoria dos Stakeholders; Acumulações Discricionárias; IFRS
• Área do conhecimento CNPq: Ciências Sociais Aplicadas
• Link de acesso: http://teste.tede.unifacs.br:8080/tede/handle/tede/556

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).