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Robbing Peter to Pay Paul: Earnings management practices in Brazilian SOEs

Silva, Nadjara Davi; Peixoto, Fernanda Maciel; Barboza, Flavio; Tizziotti, Catarine Palmieri Pitangui

Objective:The accounting information can be manipulated in order to change the perception of the minority shareholders about the real situation of the firm. In case of state-owned enterprises (SOEs), they can have their wealth expropriated by the politicians and bureaucrats’ opportunistic behavior, which is an incentive to the earnings management (EM) practice. This study aims to analyze the state ownership eff...

Date: 2020   |   Origin: Oasisbr
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Fatores determinantes do gerenciamento de resultados em estatais brasileiras

Silva, Nadjara Davi

As informações contábeis podem ser manipuladas de forma a alterar a percepção dos acionistas minoritários acerca da expropriação por eles sofrida. Considerando que os acionistas minoritários de empresas controladas pelo governo podem ter suas riquezas expropriadas em decorrência do oportunismo de políticos e burocratas (SHLEIFER, 1998; SHLEIFER; VISHNY, 1994), tendo em vista os casos de corrupção ocorridos no B...

Date: 2017   |   Origin: Oasisbr
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