72531

Caritsa Scartaty Moreira
Alex Ferreira Lopes
Wenner Glaucio Lopes Lucena
Orleans Silva Martins

Contabilidade Vista & Revista

A qualidade e a quantidade de informações disponíveis em um mercado são reflexo do processo de elaboração das demonstrações contábeis das empresas, que podem sofrer impacto dos vieses comportamentais por parte de seus elaboradores, como o caso do excesso de confiança. Esses vieses podem ser uma explicação para a prática de possíveis comportamentos oportunistas quando da elaboração das informações contábeis. O presente estudo analisa a relação do excesso de confiança dos gestores com o Risco de Relatórios Financeiros Fraudulentos (RRFF) das empresas listadas na Brasil, Bolsa e Balcão (B3) no período de 2010 a 2021. Para tanto, o M-Score foi utilizado como proxy para o RRFF. Além disso, foi construído um ranking por meio da metodologia TOPSIS (com auxílio da entropia) para formulação da variável independente que mensura o excesso de confiança. A amostra analisada contém 211 empresas que foram analisadas por meio de regressão linear. Os resultados revelam uma relação negativa entre o excesso de confiança dos gestores e o RRFF, fornecendo assim, evidências de que as características pessoais dos gestores, neste caso, o excesso de confiança, têm impacto na qualidade das demonstrações contábeis. Ademais, a utilização do M-score como proxy para o RRFF traz maior robustez para os resultados aqui alcançados, uma vez que se utiliza de parâmetros contemporâneos, isto é, atualizados de acordo com a amostra e o período objetos de estudo.

Excesso de Confiança do CEO, Informações Contábeis, Risco de Relatórios Financeiros Fraudulentos

MOREIRA, C. S.; LOPES, A. F.; LUCENA, W. G. L.; MARTINS, O. S. Excesso de Confiança do Ceo e o Risco de Relatórios Financeiros Fraudulentos: Evidências no Mercado de Capitais Brasileiro. Contabilidade Vista & Revista, v. 34, n. 3, p. 25-55, 2023.

Moreira, C. S., Lopes, A. F., Lucena, W. G. L., & Martins, O. S. (2023). Excesso de Confiança do Ceo e o Risco de Relatórios Financeiros Fraudulentos: Evidências no Mercado de Capitais Brasileiro. Contabilidade Vista & Revista, 34(3), 25-55.

https://www.spell.org.br/documentos/ver/72531/excesso-de-confianca-do-ceo-e-o-risco-de-relatorios-financeiros-fraudulentos--evidencias-no-mercado-de-capitais-brasileiro/i/pt-br

Artigo

Português

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