Características del CFO y la gestión de resultados en empresas brasileñas

Authors

DOI:

https://doi.org/10.5007/2175-8069.2022.e80829

Keywords:

Observable characteristics, CFO, Earnings management

Abstract

Although the Senior Management Theory maintains that top management managers rely on their characteristics to interpret situations, form opinions, and make decisions, research in Brazil predominantly investigates how contractual, economic, and institutional aspects affect organizational choices. Thus, this study aimed to fill this gap and verify whether the characteristics of the Chief Financial Officer (CFO) are associated with the adoption of earnings management practices in entities. To this end, quantitative research was carried out, carried out by collecting information on Brazilian publicly-held companies. It was identified that the age and educational level of CFOs are negatively associated with earnings management practices. The findings suggest that, just as contractual, economic, and institutional characteristics affect the earnings management of entities, the observable characteristics of CFOs are also decisive in this process.

Author Biographies

Neirilaine Silva de, Universidade Federal de Uberlândia

Doutora em Contabilidade na Universidade Federal de Uberlãndia (UFU)

Professora do Curso de Ciências Contábeis  (UFU), Uberlândia/MG, Brasil

Sirlei Lemes, Universidade Federal de Uberlândia (UFU)

Doutora em Controladoria e Contabilidade na Universidade de São Paulo (USP)

Professora do Programa de Pós-Graduação em Ciências Contábeis (UFU), Uberlândia/MG, Brasil

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Published

2022-06-30

How to Cite

Neirilaine Silva de, & Lemes, S. (2022). Características del CFO y la gestión de resultados en empresas brasileñas. Revista Contemporânea De Contabilidade, 19(51), 37–52. https://doi.org/10.5007/2175-8069.2022.e80829

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Vol. 19 No. 51 (2022)

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