Detalhes bibliográficos
| Resumo: | Objective: The aim of the present work is to analyze the relationship between the assets impairment and earnings management, since this has been a major discussion topic in literature over the years. Thus, this relationship is analyzed studying the large Portuguese companies. Methodology: Based on 464 observations from large Portuguese companies, between 2010 and 2018, we sought to identify which earnings management practices exist and what are the main characteristics of companies related to the level of impairments recorded. Originality: To the best of our knowledge this is the firstwork that relates the value of impairments of long-lived assets with earnings management for Portuguese companies. Results: The results indicate the existence of earnings management using income smoothing and big-bath practices among the sample companies. We also conclude that companies with income smoothing practices and with lower return on assets are those with a higher impairment value recorded, and the big-bath practices do not explain this value. Practical Implications: The results of this study contribute to a greater understanding of earnings management practices in large companies in countries with continental influence. This is consistent with the importance of banking and tax administration as the main users of financial information in this context. |
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| Autores principais: | Alves, Jorge |
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| Outros Autores: | Barros, Catarina; Guerreiro, Marta |
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| Assunto: | Impairment Long-lived assets Earnings management Income smoothing Big-bath |
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| Ano: | 2021 |
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| País: | Portugal |
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| Tipo de documento: | comunicação em conferência |
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| Tipo de acesso: | acesso aberto |
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| Instituição associada: | Instituto Politécnico de Bragança |
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| Idioma: | português |
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| Origem: | Biblioteca Digital do IPB |
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