Análise da prática do alisamento de resultados sobre o endividamento das empresas abertas após o processo de convergência às IFRS

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dc.contributor.advisorNakamura, Wilson Toshiropt_BR
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/1327686935533816por
dc.contributor.authorPereira, Ana Cristinapt_BR
dc.creator.Latteshttp://lattes.cnpq.br/0087547646544493por
dc.date.accessioned2016-03-15T19:31:04Z
dc.date.accessioned2020-05-28T18:02:47Z
dc.date.available2014-12-11pt_BR
dc.date.available2020-05-28T18:02:47Z
dc.date.issued2014-10-27pt_BR
dc.description.abstractThe aim of this study was to examine whether managers practice income smoothing, when exercising the power to judge and choose the accounting practices aimed a particular debt. It is an empirical-analytic study, with descriptive longitudinal nature. The population consists of all open Brazilian non-financial companies listed on the BM&FBOVESPA. Company data were collected in the database of Economática. The sample comprised 273 companies in the period between 2008 and 2013 for the independent variables Smoothing Results and Debt, lagged values were used as the starting point was the assumption that each period, managers adjust the capital structure to the desired goal - target debt. Initially straightening companies and non-smoothers have been identified, according to the methodology proposed by Eckel (1981). Then the degree of smoothing trowels companies was calculated according to the model of Leuz, Nanda and Wisocky (2003). Finally we proceeded to the regression model with unbalanced panel data with fixed effects after the Hausman test. There was no evidence that income smoothing after IFRS adoption were found. Also the results were not statistically significant for claiming that income smoothing affects the debt. Finally, it was found that the current debt is influenced by past debt, ie, firms adjust their capital structure.eng
dc.description.sponsorshipCoordenação de Aperfeiçoamento de Pessoal de Nível Superiorpt_BR
dc.formatapplication/pdfpor
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/23223
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Abertopor
dc.subjectestrutura de capitalpor
dc.subjectgerenciamento de resultadospor
dc.subjectalisamento de resultadospor
dc.subjectIFRSpor
dc.subjectcapital structureeng
dc.subjectearnings managementeng
dc.subjectincome smoothingeng
dc.subjectIFRSeng
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO DE EMPRESASpor
dc.thumbnail.urlhttp://tede.mackenzie.br/jspui/retrieve/3080/Ana%20Cristina%20Pereira%201.pdf.jpg*
dc.titleAnálise da prática do alisamento de resultados sobre o endividamento das empresas abertas após o processo de convergência às IFRSpor
dc.typeTesepor
local.contributor.board1Formigoni, Henriquept_BR
local.contributor.board1Latteshttp://lattes.cnpq.br/7989666444257591por
local.contributor.board2Kayo, Eduardo Kazuopt_BR
local.contributor.board2Latteshttp://lattes.cnpq.br/6629229841222438por
local.contributor.board3Jucá, Michele Nascimentopt_BR
local.contributor.board3Latteshttp://lattes.cnpq.br/6770985264140454por
local.contributor.board4Parisi, Claudiopt_BR
local.contributor.board4Latteshttp://lattes.cnpq.br/2891889803015460por
local.publisher.countryBRpor
local.publisher.departmentAdministraçãopor
local.publisher.initialsUPMpor
local.publisher.programAdministração de Empresaspor
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Administração de Empresas - Teses - CCSA Higienópolis