Earning management in Brazilian financial institutions

Bortoluzzo, Adriana Bruscato; Sheng, Hsia Hua; Gomes, Ana Luiza Porto

doi:10.5700/rausp1233

Cited by 11 publications

(14 citation statements)

References 21 publications

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“…In this study the theme of profit management and risk profile in banking companies in Indonesia. The research done by this writer is almost the same as the study done by [1] in banking companies in Brazil. However, research conducted by [1] uses data on financial statements that range between 2001 and 2012 in Brazil.…”

Section: Literature Reviewmentioning

confidence: 82%

“…The research done by this writer is almost the same as the study done by [1] in banking companies in Brazil. However, research conducted by [1] uses data on financial statements that range between 2001 and 2012 in Brazil. Seeing the importance of banking in the economy in a country, it is necessary to do similar research in Indonesia country.…”

Section: Literature Reviewmentioning

confidence: 82%

“…Seeing the importance of banking in the economy in a country, it is necessary to do similar research in Indonesia country. In a study conducted by [1] looking at how discretionary accrual factors are found in financial funds, they are used as analytical tools developed by using profitability ratios from banking in doing research. In earnings management, the role of a manager in the banking industry uses a model discretionary accrual accounting, which can directly create legal and illegal practices, when viewed from the accounting side.…”

Section: Literature Reviewmentioning

confidence: 99%

“…But this practice of earnings management, making the role of agents can influence the perception of risk and business analysts of the company as a whole. As described in paragraph 1, a study conducted by [1] in Brazil, gives results that banks in Brazilian countries practice earnings management. What is the hypothesis that has been built in the research, do the test using 2SLS method and give significant results, for the hypothesis that is made.…”

Section: Literature Reviewmentioning

confidence: 99%

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Earning Management and Risk Profile in the Banking Industry: Case Study from Indonesia

Tj¹

2018

IJET

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This study aims to investigate the application of earnings management and risk profile in the banking industry in Indonesia, during the period 2008-2017 data on 41 banks listed on the Stock Exchange. This research use analysis technique of FMOLS regression data by first doing correlation test by using correlogram. From the research that has been conducted in the results that there is a very si gnificant relationship between earnings management and risk profile in 41 banks in Indonesia.

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Section: Literature Reviewmentioning

confidence: 82%

Section: Literature Reviewmentioning

confidence: 82%

Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

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Earning Management and Risk Profile in the Banking Industry: Case Study from Indonesia

Tj¹

2018

IJET

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“…Terdapat empat pola dalam praktik manajemen laba, diantaranya penerapan kebijakan, manajemen akual, perubahan akuntansi secara suka rela melalui kegiatan investasi, operasi dan juga pendanaan (Kamil, 2018). Manajemen laba bertujuan untuk pemerataan laba, baik saat penghasilan yang ditetapkan sebelumnya tinggi sehingga dapat menurunkan laba yang dilaporkan atau ketika penghasilan tersebut minim dijadikan untuk memperbesar laba yang dilaporkan (Bortoluzzo et al, 2016). Ada dua pola manajemen laba yaitu meningkatkan laba dan menurunkan laba yang dilaporkan.…”

Section: Penafsiran/pemaknaan Manajemen Labaunclassified

Praktik manajemen laba: Sebuah kajian studi hermeneutika

Subadriyah

Sa'diyah

Murniati

2020

jeb

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Basis akrual merupakan panduan pokok dalam praktik akuntansi. Kesempatan dari basis akrual ini dimanfaatkan oleh para manajer untuk melakukan tindakan manajemen laba. Secara umum praktik manajemen laba ada atas motivasi dan dorongan tertentu untuk memperoleh target sesuai dengan yang di rencanakan. Penelitian ini bermaksud untuk menggunakan KSP sebagai objek penelitian demi mengenali dan mengerti pandangan apa yang dilakukan manajer pada koperasi simpan pinjam dalam tindakan manajemen laba. Kegiatan analisis ini terpilih koperasi simpan pinjam S dan koperasi simpan pinjam T karena memiliki perbedaan NPL. KSP S telah diketahui memiliki kredit macet yang melampaui di atas batas standar ketentuan kredit macet pada koperasi. Sedangkan KSP T memiliki kredit macet di bawah standar ketentuan. Narasumber pada penelitian ini dipilih dengan purifikasi berdasarkan individu yang telah intensif menyatu dengan bidang yang ditekuni. Penelitian ini memanfaatkan analisis dengan pendekatan interpretif atau hermeneutika. Pendekatan hermeneutika merupakan kegiatan olah fikir dengan menguraikan sebuah tindakan untuk mencari dan menemukan hasilnya. Penelitian ini menunjukkan bahwa praktik manajemen laba yang telah dilakukan oleh manajer KSP akibat terdapat adanya kesempatan untuk kepentingan pemegang saham/anggota koperasi itu sendiri.

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The cyclicality of loan loss provisions under three different accounting models: the United Kingdom, Spain, and Brazil

Araújo

Lustosa

Paulo

2017

Rev. contab. finanç.

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A controversy involving loan loss provisions in banks concerns their relationship with the business cycle. While international accounting standards for recognizing provisions (incurred loss model) would presumably be pro-cyclical, accentuating the e ects of the current economic cycle, an alternative model, the expected loss model, has countercyclical characteristics, acting as a bu er against economic imbalances caused by expansionary or contractionary phases in the economy. In Brazil, a mixed accounting model exists, whose behavior is not known to be pro-cyclical or countercyclical. e aim of this research is to analyze the behavior of these accounting models in relation to the business cycle, using an econometric model consisting of nancial and macroeconomic variables. e study allowed us to identify the impact of credit risk behavior, earnings management, capital management, Gross Domestic Product (GDP) behavior, and the behavior of the unemployment rate on provisions in countries that use di erent accounting models. Data from commercial banks in the United Kingdom (incurred loss), in Spain (expected loss), and in Brazil (mixed model) were used, covering the period from 2001 to 2012. Despite the accounting models of the three countries being formed by very di erent rules regarding possible e ects on the business cycles, the results revealed a pro-cyclical behavior of provisions in each country, indicating that when GDP grows, provisions tend to fall and vice versa.e results also revealed other factors in uencing the behavior of loan loss provisions, such as earning management.

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Earning management in Brazilian financial institutions

Abstract: instituições financeiras brasileiras, gerenciamento de resultado, provisão de crédito, regressão com dados em painel.

Cited by 11 publications

References 21 publications

Earning Management and Risk Profile in the Banking Industry: Case Study from Indonesia

Earning Management and Risk Profile in the Banking Industry: Case Study from Indonesia

Praktik manajemen laba: Sebuah kajian studi hermeneutika

The cyclicality of loan loss provisions under three different accounting models: the United Kingdom, Spain, and Brazil

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