Earnings management in Brazil: a survey of the literature
AbstractThis article reviews the recent academic literature on earnings management (EM) in Brazil. The objective is to identify the main research themes addressed in the Brazilian context and the results of interest to users and preparers of financial statements. It is hoped that this study will also be useful to researchers considering investigating the theme of earnings management, by providing an overview of the main discussions and methods usually employed. As a topic for academic research, earnings management is diversified and extensive, although relatively recent. The majority of Brazilian studies have been published in the past ten years, with a significant increase in academic production more recently, making this an opportune moment to reflect on the state of the art, summarize the evolution of knowledge and propose future research avenues.
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Bibliographic InfoArticle provided by Fucape Business School in its journal Brazilian Business Review.
Volume (Year): 10 (2013)
Issue (Month): 4 (October)
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Postal: Fucape Business School Brazilian Business Review Av. Fernando Ferrari, 1358, Boa Vista CEP 29075-505 Vitória-ES
Phone: +55 27 4009-4423
Fax: +55 27 4009-4422
Web page: http://www.bbronline.com.br/
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Earnings management; discretionary accruals; earnings management by operational decisions; incentives;
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Martin Walker, 2013. "How far can we trust earnings numbers? What research tells us about earnings management," Accounting and Business Research, Taylor & Francis Journals, Taylor & Francis Journals, vol. 43(4), pages 445-481, August.
- Patricia M. Dechow & Amy P. Hutton & Jung Hoon Kim & Richard G. Sloan, 2012. "Detecting Earnings Management: A New Approach," Journal of Accounting Research, Wiley Blackwell, Wiley Blackwell, vol. 50(2), pages 275-334, 05.
- Kothari, S.P. & Leone, Andrew J. & Wasley, Charles E., 2005. "Performance matched discretionary accrual measures," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 39(1), pages 163-197, February.
- Roychowdhury, Sugata, 2006. "Earnings management through real activities manipulation," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 42(3), pages 335-370, December.
- John R. Graham & Campbell R. Harvey & Shiva Rajgopal, 2004.
"The Economic Implications of Corporate Financial Reporting,"
NBER Working Papers
10550, National Bureau of Economic Research, Inc.
- Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2005. "The economic implications of corporate financial reporting," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 40(1-3), pages 3-73, December.
- Leuz, Christian & Nanda, Dhananjay & Wysocki, Peter D., 2003. "Earnings management and investor protection: an international comparison," Journal of Financial Economics, Elsevier, Elsevier, vol. 69(3), pages 505-527, September.
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