62846

Caroline Keidann Soschinski
Darcle Costa Silva Haussmann
Danrlei Anderson Peyerl
Roberto Carlos Klann

Revista Contabilidade & Finanças

O objetivo do trabalho foi analisar a influência das dimensões de cultura nacional na relação entre governança corporativa (GC) e gerenciamento de resultados (GR). Há evidências de que, em determinados contextos culturais, os mecanismos de GC parecem não eficazes ao minimizar o GR. Estudos sobre governança e sua influência na qualidade da informação contábil podem ajudar os participantes do mercado a tomarem melhores decisões. A inclusão do contexto cultural nessa relação é importante porque lança luz sobre um aspecto pouco explorado nesses estudos, o que pode melhorar o ambiente informacional das organizações. Em termos práticos, os resultados podem contribuir para que as organizações tenham atenção para a influência cultural dos países ao implantarem ou melhorarem seus mecanismos de governança, de modo que prezem por sua eficácia em alinhar interesses e monitorar comportamentos nas organizações. Além disso, participantes do mercado podem exigir alterações nesses mecanismos em contextos culturais mais individualistas e indulgentes. A amostra foi composta por 18.707 observações de empresas localizadas em 24 países pertencentes ao Grupo dos 20, durante os anos de 2010 a 2017. Os dados foram operacionalizados por regressão linear múltipla, com erro padrão robusto e controle de efeitos fixos de setor e ano, e método propensity score matching (PSM). A premissa de que a GC é capaz de minimizar o GR foi confirmada nesta pesquisa, com exceção em países individualistas e indulgentes. Nesses contextos culturais, os mecanismos de governança tendem a ser ineficazes para minimizar o GR. Esses resultados contribuem para a literatura ao evidenciar que a cultura dos países é capaz de impactar a eficácia da GC na mitigação de práticas oportunistas, o que explica resultados ambíguos de pesquisas anteriores.

cultura nacional, gerenciamento de resultados, governança corporativa

SOSCHINSKI, C. K.; HAUSSMANN, D. C. S.; PEYERL, D. A.; KLANN, R. C. Influência da Cultura Nacional na Relação entre Governança Corporativa e Gerenciamento de Resultados. Revista Contabilidade & Finanças, v. 32, n. 86, p. 207-223, 2021.

Soschinski, C. K., Haussmann, D. C. S., Peyerl, D. A., & Klann, R. C. (2021). Influência da Cultura Nacional na Relação entre Governança Corporativa e Gerenciamento de Resultados. Revista Contabilidade & Finanças, 32(86), 207-223.

10.1590/1808-057x202110510

https://www.spell.org.br/documentos/ver/62846/influencia-da-cultura-nacional-na-relacao-entre-governanca-corporativa-e-gerenciamento-de-resultados/i/pt-br

Artigo

Português

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