57107

Alan Diógenes Góis
Paulo Henrique Nobre Parente

BASE - Revista de Administração e Contabilidade da UNISINOS

A mudança de classificação é uma nova abordagem de gerenciamento de resultados, que verifica quando há uma alteração deliberada na classificação de itens na demonstração de resultados do exercício, retirando itens do resultado principal do negócio e atribuindo a itens especiais. Como a governança corporativa reduz o comportamento oportunista do gestor, este artigo tem como objetivo verificar a influência da governança corporativa no gerenciamento de resultados por mudança de classificação. Para tanto, foram analisadas 236 companhias abertas listadas na Brasil, Bolsa, Balcão (B3) entre 2005 e 2016. Como métrica para o gerenciamento de resultados, utilizou-se a mudança de classificação proposta por McVay (2006) e, como métricas de governança corporativa, foram utilizados os níveis diferenciados de governança corporativa fornecidos pela B3. Os resultados mostram que o gerenciamento de resultados por mudança de classificação acontece no Brasil, e que a governança corporativa, medida pelos níveis diferenciados de governança corporativa de B3, é um fator que reduz a mudança de classificação, assim, a governança é capaz de mudar o comportamento do gestor. Portanto, a governança corporativa é um atributo relevante para as empresas vis-à-vis os investidores, pois garante a confiança e a transparência das informações divulgadas.

Gerenciamento de Resultados, Governança Corporativa, Mudança de Classificação

GÓIS, A. D.; PARENTE, P. H. N. Earnings Management by Classification Shifting and Corporate Governance in Brazil. BASE - Revista de Administração e Contabilidade da UNISINOS, v. 17, n. 1, p. 125-151, 2020.

Góis, A. D., & Parente, P. H. N. (2020). Earnings Management by Classification Shifting and Corporate Governance in Brazil. BASE - Revista de Administração e Contabilidade da UNISINOS, 17(1), 125-151.

10.4013/base.2020.171.05

https://www.spell.org.br/documentos/ver/57107/gerenciamento-de-resultados-por-mudanca-de-classificacao-e-governanca-corporativa-no-brasil/i/pt-br

Artigo

Inglês

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