Gerenciamento de resultados por meio de decisÃµes operacionais e a governanÃ§a corporativa: anÃ¡lise das indÃºstrias siderÃºrgicas e metalÃºrgicas brasileiras

Almeida-Santos, Paulo SÃ©rgio; Verhagem, JosÃ© Ari; Bezerra, Francisco AntÃ´nio

doi:10.11606/rco.v5i13.34804

Cited by 3 publications

(1 citation statement)

References 19 publications

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“…In terms of restricting EM and supporting the quality of accounting information, the good practices of CG stand out. Based on Almeida dos Santos et al (2011):…”

Section: Methodsmentioning

confidence: 99%

Influence of adoption AAOIFI accounting standards on earning management: evidence from Islamic banks

El-Halaby

Albarrak

Grassa

2020

JIABR

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Purpose The economic consequence for adopting accounting standards is one of the growing and valuable topics in accounting research. The purpose of this paper is to address the question whether the adoption of Islamic standards that are issued by Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFIs) has a positive effect on the level of earnings management (EM) in the Islamic banks (IBs) setting. The authors measure, in general, the impact of AAOIFI for adopter and non-adopter banks. This paper furthermore investigates whether IBs adopting AAOIFI as compulsory or as voluntary adopters, in general, are being less engaged in earnings manipulation. Design/methodology/approach Using empirical data from 143 IBs across 26 different countries from 2014 to 2018, the paper uses a linear regression model and probit regression analysis that group the banks investigated in this paper into adopters and non-adopters. Additional probit regressions were performed to test to what extent the status of AAOIFI adoption (compulsory or voluntary adopters) has an impact of EM. Findings The adoption of AAOIFI generally is associated with a reduction in the EM level. Furthermore, adopter IBs for AAOIFI is least involved in EM as compared to non-adopter IBs. In addition, the findings of this paper indicate that IBs across countries that mandate AAOIFI standards are less engaged in earnings manipulation as compared to other IBs in countries that adopt AAOIFI as voluntary standards. Research limitations/implications The results reported in this paper provide insights to central banks and regulators regarding the prominence of mandates of AAOIFI standards for IBs to enhance the trust level of stakeholders by reducing the unethical behavior (EM). In addition, this paper supports the applicability of AAOIFI standards for IBs rather than the conventional standards such as IFRS or local GAAP. Originality/value To the best of the authors’ knowledge, the findings are unique at two levels. First, the paper provides evidence on the economic consequences of using AAOIFI in the context of IBs which was not explored by previous research. Second, the paper extends the investigation of the impact of AAOIFI adoption for adopters verses non-adopters, as well as for mandatory verses voluntary adoption of AAOIFI.

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“…In terms of restricting EM and supporting the quality of accounting information, the good practices of CG stand out. Based on Almeida dos Santos et al (2011):…”

Section: Methodsmentioning

confidence: 99%

Influence of adoption AAOIFI accounting standards on earning management: evidence from Islamic banks

El-Halaby

Albarrak

Grassa

2020

JIABR

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Book-Tax Differences, Earnings Persistence and Tax Planning Before and After the Adoption of Ifrs in Brazil

Martinez

Souza²,

Monte-mor

2016

ASAA Journal

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The aim of this study was to provide evidence regarding the relationship between book-tax differences (BTD), persistence of earnings and accruals and tax planning in the Brazilian scenario. The sample corresponds to all nonfinancial firms listed on the BM&FBovespa that disclosed consolidated financial statements between 2003 and 2012, obtained from the Economática database. The sample period was chosen to straddle the year when the use of International Financial Reporting Standards (IFRS) became mandatory in Brazil. Based on the econometric models presented by Hanlon (2005) and modified by Blaylock et al. (2012), we observed the statistical significance of the regressions in Brazilian context. The coefficients of the variables present indications of less persistence of earnings,besides indicating that earnings became less persistent after adoption of IFRS. The results also provide statistical evidence that temporary large positive BTDs provide useful incremental information about the magnitude of accruals and that by examining accruals it is possible to predict the persistence of earnings and their components.

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Earnings management in Brazil: a survey of the literature

Martinez¹

2013

BBR

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This article reviews the recent academic literature on earnings management (EM) in Brazil. The objective is to identify the main research themes addressed in the Brazilian context and the results of interest to users and preparers of financial statements. It is hoped that this study will also be useful to researchers considering investigating the theme of earnings management, by providing an overview of the main discussions and methods usually employed. As a topic for academic research, earnings management is diversified and extensive, although relatively recent. The majority of Brazilian studies have been published in the past ten years, with a significant increase in academic production more recently, making this an opportune moment to reflect on the state of the art, summarize the evolution of knowledge and propose future research avenues.

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Gerenciamento de resultados por meio de decisÃµes operacionais e a governanÃ§a corporativa: anÃ¡lise das indÃºstrias siderÃºrgicas e metalÃºrgicas brasileiras

Cited by 3 publications

References 19 publications

Influence of adoption AAOIFI accounting standards on earning management: evidence from Islamic banks

Influence of adoption AAOIFI accounting standards on earning management: evidence from Islamic banks

Book-Tax Differences, Earnings Persistence and Tax Planning Before and After the Adoption of Ifrs in Brazil

Earnings management in Brazil: a survey of the literature

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