Use este identificador para citar ou linkar para este item: http://repositorio.ufla.br/jspui/handle/1/11186
Título: Relação entre governança corporativa e gerenciamento de resultados: um estudo em empresas brasileiras listadas na BM&FBOVESPA
Título(s) alternativo(s): Relationship between corporate governance and earnings management: a study in Brazilian companies listed in BM&FBOVESPA
Autores: Benedicto, Gideon Carvalho de
Carvalho, Francisval de Melo
Campos, Renato Silvério
Mendonça, Fabrício Molica de
Palavras-chave: Governança corporativa
Conselho de administração
Gerenciamento de resultados
Corporate governance
Board of directors
Earnings management
Data do documento: 24-Mai-2016
Editor: Universidade Federal de Lavras
Citação: SILVA, S. N. A. da. Relação entre governança corporativa e gerenciamento de resultados: um estudo em empresas brasileiras listadas na BM&FBOVESPA. 2016. 133 p. Dissertação (Mestrado em Administração)-Universidade Federal de Lavras, Lavras, 2016.
Resumo: The objective of this work was to identify a possible relation between corporate governance, through the structure of the boards of directors and the levels of earnings management of Brazilian public companies. The study is characterized as a descriptive, of a hypothetical-deductive nature, with quantitative approach guided by the estimation model proposed by Kang and Sivaramakrishnan (1995). The sample was comprised by 56 companies, analyzed in the period from 2011 to 2014. The information on the companies were extracted from Economatica databank. For the data analysis, we used multivariate techniques, such as Pearson correlation and panel data in POLS, Fixed Effects and Random Effects approaches. Furthermore, we applied the mean comparison test ANOVA. The results obtained show that, generally, the organizations tend to follow the profile of boards of directors recommended by the codes of corporative governance. However, the characteristics of the composition of the board, regarding its size and the duality of positions that are not yet sufficient to be considered capable of inhibiting the discretionary practice of the studied companies. Relative the control variables, only size and return on equity presented no significant relation with result management. It is important to highlight that literature point many factors that explain the different impacts caused by the formation of the administration board in different regions or countries. Among the factors pointed, we highlight the legal system of the country, the economic and political development, the importance of the capital market, and the level of accounting education.
URI: http://repositorio.ufla.br/jspui/handle/1/11186
Aparece nas coleções:Administração - Mestrado (Dissertação)



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