Habilidad gerencial y gestión de resultados contables
DOI:
https://doi.org/10.5007/2175-8069.2022.e79278Palabras clave:
Gestión Habilidad, Gestión de resultados, AEM, REMResumen
El objetivo del estudio es verificar la relación entre la habilidad gerencial de los gerentes y el nivel de gestión de utilidades por devengos (AEM) y por actividades reales (REM) en empresas brasileñas. Los datos de 2013 a 2018, correspondientes a 228 empresas no financieras, se analizaron mediante regresión TOBIT. Los resultados respaldan una relación positiva entre la habilidad gerencial y las prácticas de administración de ganancias por devengos y actividades reales. Específicamente, los gerentes más capacitados están asociados con la práctica de la administración de ganancias, lo que reduce la calidad de la información contable. Los hallazgos respaldan la premisa de que los gerentes más capacitados administran los informes financieros para camuflar la compensación, los privilegios y la inversión excesiva en proyectos riesgosos. Además, arroja luz sobre cómo las diferencias idiosincrásicas individuales pueden afectar los informes contables.
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