Gerenciamento de resultados por mudança de classificação e governança corporativa no Brasil

Góis, Alan Diógenes; Parente, Paulo Henrique Nobre

doi:10.4013/base.2020.171.05

BASE

2020

DOI: 10.4013/base.2020.171.05

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Gerenciamento de resultados por mudança de classificação e governança corporativa no Brasil

Alan Diógenes Góis

Paulo Henrique Nobre Parente

Abstract: 62580-000-Aracaú (CE)-Brasil Este é um artigo de acesso aberto, licenciado por Creative Commons Atribuição 4.0 Internacional (CC BY 4.0), sendo permitidas reprodução, adaptação e distribuição desde que o autor e a fonte originais sejam creditados.

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The Effect of Managerial Ability on Earnings Classification Shifting and Agency Cost of Iranian Listed Companies

Imeni

Fallah²,

Edalatpanah³

2021

Discrete Dynamics in Nature and Society

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The objective of this study is to examine the relationship between managerial ability and earnings classification shifting of firms listed in the Tehran Stock Exchange (TSE). The paper consists of a sample of 1,875 firm-year observations after applying systematic elimination sampling method during a period of fifteen years, from 2005 to 2019. This study used the multivariate panel data regression for testing the links between variables. The results of this study provide that there is a positive relationship between managerial ability and earnings classification shifting. The obtained results indicate that there is a negative relationship between managerial ability and real earnings management and no relationship between managerial ability and AEM. In addition, managerial ability mitigates the negative effect of earnings management on future firm performance. Furthermore, managerial ability affects its agency cost positively due to the reduction in earnings management. This paper contributes to developing management literature and financial reporting literature. The study focuses on links managerial ability and earnings classification shifting and agency cost in a developing country like Iran, and the results of the paper can fill distance theory and practice by empirical test. Furthermore, the results of this study indicate in an emerging market, namely, Iran, that has a political business environment among the other countries of the Middle East, managerial ability can release Iranian firms on economic sanctions and financial pressures. This paper is the first study of its type in Iran.

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The Effect of Managerial Ability on Earnings Classification Shifting and Agency Cost of Iranian Listed Companies

Imeni

Fallah²,

Edalatpanah³

2021

Discrete Dynamics in Nature and Society

View full text Add to dashboard Cite

show abstract

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Gerenciamento de resultados por mudança de classificação e governança corporativa no Brasil

Abstract: 62580-000-Aracaú (CE)-Brasil Este é um artigo de acesso aberto, licenciado por Creative Commons Atribuição 4.0 Internacional (CC BY 4.0), sendo permitidas reprodução, adaptação e distribuição desde que o autor e a fonte originais sejam creditados.

Cited by 1 publication

References 48 publications

The Effect of Managerial Ability on Earnings Classification Shifting and Agency Cost of Iranian Listed Companies

The Effect of Managerial Ability on Earnings Classification Shifting and Agency Cost of Iranian Listed Companies

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