GERENCIAMENTO DE RESULTADOS CONTÁBEIS: UMA ANÁLISE DAS PESQUISAS REALIZADAS NO BRASIL ENTRE OS ANOS DE 2000 E 2009

UERJ Mestrado em Ciencias Contabeis. Revista de Contabilidade (Print)

Avelar¹ 

关键词: Earnings management;    Bibliometrics analysis;    Social networks analysis;   

DOI  :  

学科分类：社会科学、人文和艺术（综合）

来源: Universidade do Estado do Rio de Janeiro * Faculdade de Administracao e Financas

【 摘 要 】

This papers aims at presenting a research that analyzed the published studies developed in Brazil about the earnings management between 2000 and 2009. So, it was realized a study of published papers of the ten main journals in Portuguese of the areas of Management and Accounting. The analysis was accomplished by descriptive statistics and bibliometrics and social networks analysis. The main results of the research were: (a) an increase in the number of researches about the studied issue (about 80% of the analyzed papers were published between 2007 and 2009); (b) a high centralization in the papers’ production (only three authors were responsible for more than 45% of the analyzed papers); and (c) the cooperation among the researchers is very weak, with small-sized and disperse networks without connections among them.Keywords: Earnings management; Bibliometrics analysis; Social networks analysis

【 授权许可】

CC BY