BOOK-TAX CONFORMIDADE E GERENCIAMENTO DE RESULTADOS NO BRASIL

Abstract

The objective of the study was to highlight the effects of conformity on earnings management through empirical research methodologies, from the period 1995 to 2016. In all, 280 companies were studied per year, used as sample of the study, being these companies all listed in B3 - Brazil, Bolsa, Balcão. The conformity of earnings was analyzed by two methodologies, proposed by previous studies, that seek to demonstrate the level of conformity and in addition the level of difference between books. For the analysis of the management was used the Modified Jones model, which investigates the opportunistic behavior of the managers to manipulate the financial results of the companies. The results found, support the hypothesis studied, being that the conformity of the books have effect on the earnings management. In additional was found results that financial leverage, company size and sales, can impact on the opportunity of managers behavior to manage the results. (English) [ABSTRACT FROM AUTHOR]