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

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

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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 specific accrual accounts was performed. The sample comprises the 100 largest companies listed in the ranking of the 2012 ed...

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Bibliographic Details
Main Authors: Sylvia Rejane Magalhães Domingos, Sarah Mesquita Lima, Vera Maria Rodrigues Ponte
Format: Article
Language:English
Published: Universidade Federal do Ceará 2014-03-01
Series:Contextus
Subjects:
Earnings Management; Income smoothing; IFRS; Convergence; Public Companies
Online Access:http://www.contextus.ufc.br/index.php/contextus/article/view/566
Description
Summary: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 specific accrual 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 that the companies make use of the accounts Depreciation Expenses, Other Operating Income, Equity Adjustments and Short-term Provisions to carry out earnings management with the aim of reducing the variability of their profits.
ISSN:2178-9258

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