As mudanças na discricionariedade contábil afetam o gerenciamento de resultados? Evidência internacional
DOI:
https://doi.org/10.14392/asaa.2024170302Palavras-chave:
Índice de discricionariedade contábil, Gerenciamento de Resultados via Accruals, Gerenciamento de Resultados Reais, Adoção das IFRSResumo
Objetivo: Este estudo analisa como a variação na discricionariedade contábil decorrente da adoção das International Financial Reporting Standards (IFRS) afeta a relação entre o gerenciamento de resultados via accruals (AEM, sigla em inglês) e o gerenciamento de resultados reais (REM, sigla em inglês).
Metodologia ou Método: Com base em Bae et al. (2008) para medir o Índice de discricionariedade contábil (IDC). Usando um estimador de primeira diferença e modelos de difference-in-differences (DiD) e amostras pareadas, investigou-se como as mudanças na discricionariedade contábil afetam o gerenciamento de resultados em 43 países em 2003-2007.
Resultados ou discussão: A maior parte da literatura documenta um trade-off entre AEM e REM. Este estudo estende essa literatura construindo o IDC e explorando como as mudanças no fornecimento de discricionariedade contábil afetam o gerenciamento de resultados. As evidencias encontradas indicam que aumentos no IDC afetam positivamente (negativamente) o gerenciamento de resultados via accruals (gerenciamento de resultados reais). Portanto, fornecer discricionariedade contábil incentiva os gerentes a alterarem os accruals e os desencoraja a mudar as decisões operacionais para fins de relatórios contábeis.
Contribuições: Argumenta-se e demonstra-se que compreender a variabilidade na discricionariedade contábil em nível de país é fundamental para a compreensão da discricionariedade geral dos gerentes. Portanto, este artigo mostra que a discricionariedade contábil é um importante imput da discricionariedade gerencial geral. Contribuiu-se para a literatura criando e fornecendo uma medida objetiva de discricionariedade contábil (ou seja, IDC) que se concentra nas mudanças na discricionariedade que os gerentes têm entre os os períodos pré e pós-adoção das IFRS. Essa abordagem permite explorar a heterogeneidade dessas alterações em nível de país, resultantes da implementação das IFRS. Fornece-se aos reguladores informações para avaliar as consequências desejadas e indesejadas da harmonização global das regras contábeis e as diferenças em nível de país nos efeitos das IFRS nas decisões gerenciais.
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