Measuring impacts of tax aggressinevess, earnings fluctuation and executive compensation on earnings management

• Paulo Henrique Leal ^[1] ; Vanessa Janiszewski ^[1] ; Luiz Carlos Marques dos Anjos ^[1] ; Vinícius Gomes Martins ^[1]
  1. [1] Universidade Federal de Pernambuco

     Universidade Federal de Pernambuco

     Brasil

     
• Localización: Contaduría y administración, ISSN 0186-1042, ISSN-e 2448-8410, Vol. 68, Nº. 1, 2023, págs. 207-234
• Idioma: inglés
• DOI: 10.22201/fca.24488410e.2024.4652
• Títulos paralelos:
  • Medición de los impactos de la agresividad fiscal, la fluctuación de las ganancias y la compensación ejecutiva en la manipulación de los resultados contables
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 1 Cita
• Resumen
  • español

    Esta investigación tiene como objetivo examinar el impacto de la agresividad fiscal, la fluctuación de las ganancias y la compensación ejecutiva sobre la manipulación de los resultados contables dentro de las empresas que cotizan en la bolsa de valores brasileña. Para ello, se realizó un análisis con regresión de datos de panel con un total de 702 observaciones utilizando datos de 117 empresas. Encontramos relación negativa entre la fluctuación de las ganancias y la manipulación resultados, indicando que las empresas con menor fluctuación tienden a tener niveles más altos de manipulación, mientras que para BTD anormal y remuneración ejecutiva no se encontró relación significativa. Estos resultados son relevantes porque presentan evidencias de que los gerentes utilizan devengos discrecionales para cumplir con las metas personales, reduciendo y / o aumentando los resultados

  • English

    This research aims to examine the impact of tax aggressiveness, earnings fluctuation and executive compensation on earnings management within companies listed on the Brazilian stock exchange. To this end, an analysis with panel data regression was conducted with a total of 702 observations using data from 117 companies. We found a negative relation between earnings fluctuation and earnings management, indicating that companies with lower earnings fluctuation tend to have higher levels of earnings management, while abnormal BTD and executive compensation was not found in a significant relation.

    These results are relevant because they present evidence that managers use discretionary accruals to meet personal goals, reducing and/or increasing results.

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