Escolhas contábeis e gerenciamento de resultados: um estudo sobre o reconhecimento de subvenções governamentais em um hospital filantrópico

Melillo, Pedro Henrique; Bragança, Ciro Gustavo; Medeiros, Rodrigo de Vasconcellos Viana

doi:10.21680/2176-9036.2019v11n1id14344

AMBIENTE

2018

DOI: 10.21680/2176-9036.2019v11n1id14344

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Escolhas contábeis e gerenciamento de resultados: um estudo sobre o reconhecimento de subvenções governamentais em um hospital filantrópico

Pedro Henrique Melillo¹,

Ciro Gustavo Bragança²,

Rodrigo de Vasconcellos Viana Medeiros³

Abstract: Escolhas contábeis e gerenciamento de resultados: um estudo sobre o reconhecimento de subvenções governamentais em um hospital filantrópico Accounting choices and earnings management: a study on the recognition of government subsidies in a philanthropic hospital Elecciones contables y gestión de resultados: un estudio sobre el reconocimiento de subvenciones gubernamentales en un hospital filantrópico Autores:

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2024

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Earnings management in Latin America: Systematic review and research agenda

Tello-Gamarra,

Kronbauer,

do Amaral Carneiro Cabral

2024

SUMNEG

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Introduction/Objective: Despite the abundance of studies on earnings management in Latin America, research into the current state of this field remains limited. Therefore, this article aims to analyse the content and evolution of earnings management research within the Latin American context. Methodology: This study employed a systematic literature review of earnings management in Latin America spanning the years 1994 to 2023. Two databases, Scopus and Web of Science, were utilised to identify and select 132 relevant articles. Results: The study makes three significant contributions. Firstly, it conducts a descriptive analysis of earnings management research in the region. Secondly, it categorises the research field into seven themes: earnings management metrics, corporate governance, business strategy, alignment with International Financial Reporting Standards (IFRS), audit quality, ownership structure, and various aspects of earnings management. Thirdly, it outlines a comprehensive research agenda. Conclusions: This study underscores that earnings management in Latin America remains a fertile area for research. Furthermore, it suggests new avenues for empirical and theoretical exploration.

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Earnings management in Latin America: Systematic review and research agenda

Tello-Gamarra,

Kronbauer,

do Amaral Carneiro Cabral

2024

SUMNEG

View full text Add to dashboard Cite

show abstract

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Escolhas contábeis e gerenciamento de resultados: um estudo sobre o reconhecimento de subvenções governamentais em um hospital filantrópico

Cited by 1 publication

References 6 publications

Earnings management in Latin America: Systematic review and research agenda

Earnings management in Latin America: Systematic review and research agenda

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