Avaliação da prática de gerenciamento de resultados na apuração de lucro por companhias abertas brasileiras conforme seu grau de alavancagem financeira

Antonio Carlos Dias Coelho and Alexsandro Broedel Lopes

RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), 2007, vol. 11, issue spe2, 121-144

Abstract: This paper investigates the existence of earnings management and its association with leverage for Brazilian listed firms. The first section presents related research. The Model of Jones modified for the estimate of the discretionary countable adjustments was used, which indicated existence of earnings management in the examined firms; however it did not achieve to confirm with statistical significance that such practices were associated with its levels of indebtedness.

Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:abg:anprac:v:11:y:2007:i:spe2:580

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