Gerenciamento de resultados: um estudo bibliométrico em congressos e periódicos de contabilidade brasileiros no período de 2007 a 2014.

Abstract

Because of the subjectivity and flexibility of the accounting procedures and standards, there is possibility that the accounting information is manipulated in order to demonstrate a favorable situation of the company or aligned to the interests of some of the users, through earnings management, making it difficult to interpretation and prompting users to take wrong decisions regarding their investments. This study aimed to analyze the studies conducted in Brazil, on the topic "Earnings Management'' published in conferences and journals from 2007 to 2014. Using this criterion was possible selection of a sample 46 (forty six) articles, in Regular and USP and ANPCONT Congress, which were analyzed by bibliometric research method, specifically with regard to the event/journal in which the article was published, title, authors, year, objective, methodology used and sample investigated. The survey results showed that the authors with the most publications were Silvio Hiroshi and Roberto Carlos Klann. It was also found a predominance of articles that used the technique developed by Kang and Sivaramakrishan (KS) and Jones modified. It was found that in 2014 there was a considerable increase in earnings management on research, this occurred because of this practice is increasingly inserted in companies as well publications and interest in the subject are increasingly expanding nationwide. The findings also reveal that companies that adopt the Corporate Governance and Audit tend to reduce earnings management and that the adoption of IFRS did not result in reduced earnings management level. Regarding the common factors that justify the practice of earnings management, there is interest on the part of managers to present favorable results, the search for tax savings and in order to avoid disclosure of financial losses in order to attract investors and shareholders. As prospects for future work, we recommend a sample expansion of research through analysis of national and international articles to analyze the development of research.