The effect of IFRS on earnings management in Brazilian non-financial public companies

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dc.contributor.authorPelucio-Grecco M.C.
dc.contributor.authorGeron C.M.S.
dc.contributor.authorGrecco G.B.
dc.contributor.authorLima J.P.C.
dc.date.accessioned2024-03-13T01:01:47Z
dc.date.available2024-03-13T01:01:47Z
dc.date.issued2014
dc.description.abstractThis article evaluated whether changes in accounting practices brought a reduction in earnings management (EM) in listed Brazilian non-financial companies through discretionary accruals. We developed a model to observe the effect of the International Financial Reporting Standards (IFRS) on firms' EM as well as the restrictive effects of the audit, the corporate governance and the regulatory environment. We find that the ones with the most limiting effects is the regulatory environment. We also find that the transition to IFRS had a restrictive effect on EM in Brazil after its complete implementation. © 2014 Elsevier B.V.
dc.description.firstpage42
dc.description.lastpage66
dc.description.volume21
dc.identifier.doi10.1016/j.ememar.2014.07.001
dc.identifier.issn1566-0141
dc.identifier.urihttps://dspace.mackenzie.br/handle/10899/36454
dc.relation.ispartofEmerging Markets Review
dc.rightsAcesso Restrito
dc.subject.otherlanguageBrazil
dc.subject.otherlanguageEarnings management
dc.subject.otherlanguageEconomic regulated sectors
dc.subject.otherlanguageIFRS
dc.titleThe effect of IFRS on earnings management in Brazilian non-financial public companies
dc.typeArtigo
local.scopus.citations61
local.scopus.eid2-s2.0-84906769815
local.scopus.updated2024-05-01
local.scopus.urlhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=84906769815&origin=inward
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