Gerenciamento de Resultados Contábeis: estudo nas companhias abertas e fechadas do Sul do Brasil


IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia




This work aims to identify and analyze the level of earnings management in companies Open and Closed in Southern Brazil by market segment specified by the Exchange - BOVESPA, in order to examine if there are differences in the levels of management between these companies. Preliminarily, we present some concepts needed for the position and contextualize research within the accounting literature and in relation to some research conducted in Brazil about the subject. It is also debated the peculiarities of public and private companies as well as the similarities and differences of these ones regarding to the disclosure of accounting information. As it is described the literature about the subject in order to identify discretionary accruals (proxies) for managing the result, the Model KS (Kang and Sivaramakrishnan, 1995) was used and reached to different levels of earnings management in different economic sectors. Aiming to classify the segments, it was used the Industry Classification adopted by the BM&F - BOVESPA. The research is characterized by being a descriptive study as for the goal, as for the procedure it?s documentary research and as for the approaching the problem, it can be defined as quantitative. The longitudinal section comprised the years 2001 to 2008 in 114 companies (64 listed companies and 50 private firms), and the data of listed companies were obtained from the site of the BM&F - BOVESPA, with the help of Software DIVEXT - External Disclosure System, from stock market. The data from private companies were obtained from the Official Gazettes of Industry and Trade in Rio Grande do Sul and Parana states. The results identified by the application of Model KS (1995) have shown that listed companies have a lower amount of earnings management compared to private firms and that public and private companies when segregated by sectors of the economy have different amounts of managements


gerenciamento de resultados companhias abertas e fechadas classificação setorial da bm&f ? bovespa ciencias contabeis contabilidade; empresas contabilidade; lucros eanings management open and closed companies industry classification of bm&f - bovespa.

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