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Avaliação do uso de accruals discricionários

Avaliação do uso de accruals discricionários


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About the Book

As práticas de gerenciamento de resultado passaram a ser estudadas com mais intensidade, no âmbito internacional, após os escândalos corporativos ocorridos no início da década de 2000. No Brasil, as pesquisas sobre esse tema têm focado, principalmente, as abordagens quantitativas (avaliação de accruals discricionários e discussão dos modelos operacionais). A pesquisa que originou o presente estudo evidenciou, segundo os testes estatísticos que empresas auditadas pelas Big Four possuem menor grau de accruals discricionários em relação às demais empresas auditadas por empresas Non Big Four, indicando, assim, que as empresas de auditoria de maior porte possuem uma maior capacidade para mitigar práticas de earnings management. No contexto apresentado, essa obra objetivou investigar quais são os principais fatores que determinam o maior poder das grandes empresas de auditoria (Big Four) na mitigação das práticas de gerenciamento de resultado.


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Product Details
  • ISBN-13: 9783639847130
  • Publisher: Novas Edicoes Academicas
  • Binding: Paperback
  • Language: Portuguese
  • Returnable: N
  • Spine Width: 8 mm
  • Width: 152 mm
  • ISBN-10: 363984713X
  • Publisher Date: 28 May 2015
  • Height: 229 mm
  • No of Pages: 132
  • Series Title: Portuguese
  • Weight: 254 gr


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