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Detecção do gerenciamento de resultados pela análise do diferimento tributário

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  • Paulo, Edílson
  • Martins, Eliseu
  • Corrar, Luiz João

Abstract

This article had as an objective to confi rm if deferred tax income analysis increases signifi cantly the detection of earnings management. Data were collected for the mining, steelworks, metallurgy and textile industries for the period 2000-2004, through probit and logit analysis establishedon the Modifi ed Jones and Kang & Sivaramakrishnan models. The paper found evidences that analysis of deferred tax income does not increment the predictive power of the analyzed models. The divergence can be explained because most of the literature on the subject dealt with American fi rms and industries that supposedly have different incentive factors for earnings management. Further, the differences in Brazilian firms can be originated by the fl exible use of the partial method for recognition of tax deferral.

Suggested Citation

  • Paulo, Edílson & Martins, Eliseu & Corrar, Luiz João, 2007. "Detecção do gerenciamento de resultados pela análise do diferimento tributário," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 47(1), January.
    • Handle: RePEc:fgv:eaerae:v:47:y:2007:i:1:a:36857
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    Cited by:

    1. Cristiano Machado Costa & José Mauro Madeiros Velôso Soares, 2022. "Standard Jones and Modified Jones: An Earnings Management Tutorial," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 26(2), pages 200305-2003.
    2. Pelucio-Grecco, Marta Cristina & Geron, Cecília Moraes Santostaso & Grecco, Gerson Begas & Lima, João Paulo Cavalcante, 2014. "The effect of IFRS on earnings management in Brazilian non-financial public companies," Emerging Markets Review, Elsevier, vol. 21(C), pages 42-66.
    3. Marta Cristina Pelucio Grecco, 2013. "The Effect of Brazilian convergence to IFRS on earnings managment by listed Brazilian nonfinancial companies," Brazilian Business Review, Fucape Business School, vol. 10(4), pages 110-132, October.
    4. Ricardo Luiz Menezes da Silva & Paula Carolina Ciampaglia Nardi & Maisa de Souza Ribeiro, 2015. "Earnings Management and Valuation of Biological Assets," Brazilian Business Review, Fucape Business School, vol. 12(4), pages 1-26, June.
    5. Antonio Lopo Martinez, 2013. "Earnings management in Brazil: a survey of the literature," Brazilian Business Review, Fucape Business School, vol. 10(4), pages 1-29, October.
    6. Henrique Formigoni & Maria Thereza Pompa Antunes & Edilson Paulo, 2009. "Difference between Accounting Profit and Taxable Profit: An Analysis of Management of Accounting Results and Tax Management at Brazilian Public Companies," Brazilian Business Review, Fucape Business School, vol. 6(1), pages 42-58, January.

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