Earnings management strategies in Brazil: Determinantcosts and temporal sequence

Cesar Medeiros Cupertino (), Antonio Lopo Martinez () and Newton C.A. da Costa ()
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Cesar Medeiros Cupertino: Federal University of Santa Catarina, Brazil
Antonio Lopo Martinez: Fucape Business School, Brazil
Newton C.A. da Costa: Federal University of Santa Catarina, Brazil

Contaduría y Administración, 2017, vol. 62, issue 5, 7-8

Abstract: This paper describes a study that analyses earnings management strategies involving accounting choices or real activities in Brazil. An analysis is conducted of the relationships between earnings management strategies their determinant costs and of the temporal sequence in which these management strategies are applied. The results of empirical tests indicate that adoption of management strategies is dependent on their relative costs. There is a temporal relationship between the two types of strategies for manipulation of year-end results, with real activities preceding accounting choices. It was also observed that the level of manipulation by accruals (real activities) reduced (increased) after adoption of the IFRS in Brazil.Classification-JEL: M4; M41; M1

Keywords: Earnings management; Real activities management; Manipulation by real activities; IFRS (search for similar items in EconPapers)
Date: 2017
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