Brazil’s adoption of IFRS: fertile ground for examining earnings management

Gina Cavalier-Rosa and Samuel Tiras
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Gina Cavalier-Rosa: Louisiana State University
Samuel Tiras: Louisiana State University

Brazilian Business Review, 2013, vol. 10, issue 4, 133-146

Abstract: We highlight aspects of the Brazilian operating and reporting environment that have led to ample opportunities for researchers to examine the topic of earnings management in financial reporting. In particular, we discuss the potential for research since Brazil has adopted a financial reporting system (IFRS) to replace its tax compliance system. Within that framework, we consider the role of other aspects of Brazil’s environment, including the recent influx of foreign investment, the ability to choose corporate structure, and the implications of inflation on the incentives and opportunities for earnings management. As a guideline to researchers in Brazil, we have also provided a discussion of the applicability of testing those earnings properties most often tested in relation to earnings management, paying particular attention to issues that would be of interest beyond Brazil’s borders.

Keywords: IFRS adoption; earnings management; emerging markets; Brazil (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (1)

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