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1 janvier 2017
- handle: 10670/1.781oui
Ce document est lié à :
10.1016/j.cya.2016.11.002
info:eu-repo/semantics/openAccess
Mots-clés
Earnings management Real activities management Manipulation by real activities IFRS M4 M41 M1Sujets proches
Managed earnings Management, Earnings Creative accountingCiter ce document
Cesar Medeiros Cupertino et al., « Earnings management strategies in Brazil: Determinant costs and temporal sequence », Contaduría y administración, ID : 10670/1.781oui
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Résumé
: This paper describes a study that analyses earnings management strategies involving accounting choices or real activities in Brazil. An analysis is conducted of the relationships between earnings management strategies their determinant costs and of the temporal sequence in which these management strategies are applied. The results of empirical tests indicate that adoption of management strategies is dependent on their relative costs. There is a temporal relationship between the two types of strategies for manipulation of year-end results, with real activities preceding accounting choices. It was also observed that the level of manipulation by accruals (real activities) reduced (increased) after adoption of the IFRS in Brazil.