Características dos CFO e gerenciamento de resultados em companhias brasileiras

Autores

DOI:

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

Palavras-chave:

Características observáveis, CFO, Gerenciamento de resultados

Resumo

Apesar de a Teoria do Alto Escalão sustentar que os gestores da alta administração se pautam em suas características pessoais para interpretar as situações, formar opiniões e tomar as suas decisões, as pesquisas no Brasil investigam, predominantemente, como os aspectos contratuais, econômicos e institucionais afetam as escolhas organizacionais. Assim, este estudo teve o objetivo de preencher esta lacuna e verificar se as características dos Chief Financial Officer (CFO) estão associadas com a adoção de práticas de gerenciamento de resultados nas entidades. Para tanto, realizou-se uma pesquisa quantitativa, efetuada por meio do levantamento das informações referentes às companhias abertas brasileiras. Identificou-se que a idade e o nível educacional dos CFO apresentam associação negativa com as práticas de gerenciamento de resultados. Os achados sugerem que, assim como as características contratuais, econômicas e institucionais afetam o gerenciamento de resultados das entidades, as características observáveis dos CFO também são determinantes nesse processo.

Biografia do Autor

Neirilaine Silva de Almeida, 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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Publicado

2022-06-30

Como Citar

Almeida, N. S. de, & Lemes, S. (2022). Características dos CFO e gerenciamento de resultados em companhias brasileiras. Revista Contemporânea De Contabilidade, 19(51), 37–52. https://doi.org/10.5007/2175-8069.2022.e80829

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