Earnings management strategies in Brazil: Determinant costs and temporal sequence
Cupertino, Cesar Medeiros; Martinez, Antonio Lopo
Facultad de Contaduría y Administración, UNAM, publicado en Contaduría y Administración, y cosechado de Revistas UNAM
dor_id: 14482
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650.#.4.x: Ciencias Sociales y Económicas
336.#.#.b: article
336.#.#.3: Artículo de Investigación
336.#.#.a: Artículo
351.#.#.6: http://www.cya.unam.mx/index.php/cya/index
351.#.#.b: Contaduría y Administración
351.#.#.a: Artículos
harvesting_group: RevistasUNAM
270.1.#.p: Revistas UNAM. Dirección General de Publicaciones y Fomento Editorial, UNAM en revistas@unam.mx
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270.#.#.d: MX
270.1.#.d: México
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883.#.#.a: Revistas UNAM
590.#.#.a: Coordinación de Difusión Cultural
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883.#.#.q: Dirección General de Publicaciones y Fomento Editorial
850.#.#.a: Universidad Nacional Autónoma de México
856.4.0.u: http://www.cya.unam.mx/index.php/cya/article/view/1075/1005
100.1.#.a: Cupertino, Cesar Medeiros; Martinez, Antonio Lopo
524.#.#.a: Cupertino, Cesar Medeiros, et al. (2017). Earnings management strategies in Brazil: Determinant costs and temporal sequence. Contaduría y Administración; Vol. 62, Núm. 5:. Recuperado de https://repositorio.unam.mx/contenidos/14482
245.1.0.a: Earnings management strategies in Brazil: Determinant costs and temporal sequence
502.#.#.c: Universidad Nacional Autónoma de México
561.1.#.a: Facultad de Contaduría y Administración, UNAM
264.#.0.c: 2017
264.#.1.c: 2017-12-14
653.#.#.a: Contabilidad; earnings management; real activities management; manipulation by real activities; ifrs; contabilidad; earnings management; real activities management; manipulation by real activities; ifrs
506.1.#.a: La titularidad de los derechos patrimoniales de esta obra pertenece a las instituciones editoras. Su uso se rige por una licencia Creative Commons BY 4.0 Internacional, https://creativecommons.org/licenses/by/4.0/legalcode.es, fecha de asignación de la licencia 2017-12-14, para un uso diferente consultar al responsable jurídico del repositorio por medio del correo electrónico revista_cya@fca.unam.mx
884.#.#.k: http://www.cya.unam.mx/index.php/cya/article/view/1075
001.#.#.#: oai:cya.www.revistas-conacyt.unam.mx:article/1075
041.#.7.h: eng
520.3.#.a: This paper describes a study that analyses earnings management strategies involving accounting choices or real activities in Brazil. An analysis is conducted of the relationships between earnings management strategies their determinant costs and of the temporal sequence in which these management strategies are applied. The results of empirical tests indicate that adoption of management strategies is dependent on their relative costs. There is a temporal relationship between the two types of strategies for manipulation of year-end results, with real activities preceding accounting choices. It was also observed that the level of manipulation by accruals (real activities) reduced (increased) after adoption of the IFRS in Brazil. This paper describes a study that analyses earnings management strategies involving accounting choices or real activities in Brazil. An analysis is conducted of the relationships between earnings management strategies their determinant costs and of the temporal sequence in which these management strategies are applied. The results of empirical tests indicate that adoption of management strategies is dependent on their relative costs. There is a temporal relationship between the two types of strategies for manipulation of year-end results, with real activities preceding accounting choices. It was also observed that the level of manipulation by accruals (real activities) reduced (increased) after adoption of the IFRS in Brazil.
773.1.#.t: Contaduría y Administración; Vol. 62, Núm. 5: (2017)
773.1.#.o: http://www.cya.unam.mx/index.php/cya/index
046.#.#.j: 2021-10-20 00:00:00.000000
022.#.#.a: ISSN electrónico: 2448-8410; ISSN impreso: 0186-1042
310.#.#.a: Trimestral
264.#.1.b: Facultad de Contaduría y Administración, UNAM
758.#.#.1: http://www.cya.unam.mx/index.php/cya/index
doi: https://doi.org/10.1016/j.cya.2016.11.002
handle: 00fbc392af42a2b1
harvesting_date: 2019-02-06 00:00:00.0
856.#.0.q: application/pdf
245.1.0.b: Earnings management strategies in Brazil: determinant costs and temporal sequence
last_modified: 2023-03-22 16:00:00
license_url: https://creativecommons.org/licenses/by/4.0/legalcode.es
license_type: by
_deleted_conflicts: 2-58de1d992a4db071972c531e2c722011
Cupertino, Cesar Medeiros; Martinez, Antonio Lopo
Facultad de Contaduría y Administración, UNAM, publicado en Contaduría y Administración, y cosechado de Revistas UNAM
Cupertino, Cesar Medeiros, et al. (2017). Earnings management strategies in Brazil: Determinant costs and temporal sequence. Contaduría y Administración; Vol. 62, Núm. 5:. Recuperado de https://repositorio.unam.mx/contenidos/14482