The effect of IFRS on earnings management in Brazilian non-financial public companies

被引：49

作者：

Pelucio-Grecco, Marta Cristina ^{[1
]}

Santostaso Geron, Cecilia Moraes ^{[2
]}

Grecco, Gerson Begas ^{[1
]}

Cavalcante Lima, Joao Paulo ^{[2
]}

机构：

[1] Univ Prebiteriana Mackenzie, BR-01231010 Sao Paulo, Brazil

[2] Univ Prebiteriana Mackenzie, BR-01011904 Sao Paulo, Brazil

来源：

EMERGING MARKETS REVIEW | 2014年 / 21卷

关键词：

Earnings management; IFRS; Brazil; Economic regulated sectors; CORPORATE GOVERNANCE EVIDENCE; EMERGING MARKETS EVIDENCE; AUDIT COMMITTEES; PERFORMANCE; IMPACT; QUALITY; INCENTIVES; ACCRUALS; FIRMS; RESTATEMENTS;

D O I：

10.1016/j.ememar.2014.07.001

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This article evaluated whether changes in accounting practices brought a reduction in earnings management (EM) in listed Brazilian non-financial companies through discretionary accruals. We developed a model to observe the effect of the International Financial Reporting Standards (IFRS) on firms' EM as well as the restrictive effects of the audit, the corporate governance and the regulatory environment. We find that the ones with the most limiting effects is the regulatory environment. We also find that the transition to IFRS had a restrictive effect on EM in Brazil after its complete implementation. (C) 2014 Elsevier B.V. All rights reserved.

引用

页码：42 / 66

页数：25

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