Habilidade Gerencial e Gerenciamento de Resultados Contábeis

Autores

  • Micheli Lunardi Universidade Regional de Blumenau
  • Angélica Ferrari
  • Roberto Carlos Klann Universidade Regional de Blumenau - FURB

Resumo

O objetivo do estudo consiste em verificar a relação entre a habilidade gerencial dos gestores e o nível de gerenciamento de resultados por accruals (AEM) e por atividades reais (REM). O estudo analisou 228 empresas brasileiras, no período de 2013 a 2018. Verificou-se que a habilidade gerencial  possui relação positiva com o AEM e o REM. Como teste de sensibilidade, percebe-se que o uso do AEM pelos gestores com maior habilidade tem por objetivo, em sua maioria, aumentar os lucros reportados. Conclui-se que os resultados são consistentes com a literatura que vincula gerentes com maior habilidade com o gerenciamento dos relatórios contábeis para camuflar compensações, privilégios e investimento excessivo em projetos arriscados. O estudo contribui demonstrando como as diferenças idiossincráticas do indivíduo afetam os relatórios contábeis, o que faz com que investidores, auditores e normatizadores possam entender as características dos gestores que favorecem o gerenciamento de resultados.

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Publicado

2022-06-30