INCOME SMOOTHING: UM ESTUDO APÓS A ADOÇÃO DO IFRS NO BRASIL

Contextus

Vera Maria Rodrigues Ponte¹  Sylvia Rejane Magalhães Domingos¹  Sarah Mesquita Lima¹ 

[1] UniversidadeFederal do Ceará (UFC);

关键词: Earnings Management;    Income smoothing;    IFRS;    Convergence;    Public Companies;   

DOI  :  

来源: DOAJ

【 摘 要 】

The present study aims to investigate whether or not the companies listed at the BM&FBovespa manage their earnings by income smoothing. To reach this goal, an analysis of specificaccrual accounts was performed. The sample comprises the 100 largest companies listed in the ranking of the 2012 edition of the Exame magazine "Maiores e Melhores". Data analyzed are from 2008-2011 exercises. Based on this analysis, one can verify thatthe companies make use of the accounts Depreciation Expenses,Other Operating Income, EquityAdjustments and Short-termProvisionsto carry out earnings management with the aim of reducing the variability of their profits.

【 授权许可】

Unknown