Influência da governança corporativa na escolha do tipo de gerenciamento de resultados

Autores

DOI:

https://doi.org/10.5007/2175-8069.2020v17n44p105

Palavras-chave:

Governança corporativa, Gerenciamento de resultados, Accruals discricionários, Atividades reais

Resumo

O estudo objetiva analisar a influência da governança corporativa (GC) na escolha do tipo de gerenciamento de resultados (GR). A amostra compreendeu 179 empresas brasileiras de capital aberto, ativas no ano de 2014 e que possuíam dados suficientes, desconsiderando-se as pertencentes ao setor financeiro e de seguros, por apresentarem características diferentes das demais empresas que compõem a amostra. O período investigado foi de 2014 a 2018, com dados coletados na base Thompson One Banker®, analisados por meio de estatística descritiva, regressão linear múltipla e regressão logit. Os resultados apontam que a GC está relacionada negativamente ao GR por atividades reais, não sendo encontrada relação significativa desta com o GR por accruals. O teste de robustez mostrou uma relação positiva da GC com ambientes de baixo GR por atividades reais e elevado GR por accruals. Este estudo contribui com a literatura e órgãos reguladores ao indicar que determinados mecanismos de GC podem mitigar o GR por atividades reais, porém, não possuem o mesmo poder em relação ao GR por escolhas contábeis.

Biografia do Autor

Vania Regina Morás, Professora do Departamento de Contabilidade (FURB)

Doutoranda em Ciências Contábeis e Administração pelo Programa de Pós-Graduação em Ciências Contábeis (FURB)

Roberto Carlos Klann, Professor do Programa de Pós-Graduação em Ciências Contábeis (FURB)

Doutor em Ciências Contábeis e Administração (FURB)

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2020-07-30

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