EARNINGS MANAGEMENT AND THE ANNOUNCEMENT OF ACCOUNTING INCOME BY PUBLIC COMPANIES

Authors

  • Edilson Paulo Paulo Universidade Federal da Paraíba
  • Jéssica Rodrigues Leme Universidade Presbiteriana Mackenzie

DOI:

https://doi.org/10.4270/ruc.20095

Keywords:

Earnings management. Announcement of accounting income. Accounting information.

Abstract

The main goal of this research is to verify if existence relevant differences between the levels of discretionary accruals related to the announcement of financial statements period. The empirical research is based on a sample of 115 companies listed among the 500 biggest ones in Brazil in 2005, according to the magazine Exame Melhores e Maiores, totalizing 849 companies per years. The data was selected within the period from 1996 to 2005 and the regression analysis and hypotheses test were used. The results don´t allow the acceptance of the hypothesis that the public companies manage their accounting income with intention of anticipating the disclosure of financial statements, pursuing the enhancement of the reliability in accounting numbers. Furthermore, was verified that public companies with accounting loss or big volatility in accounting income postponed the disclosure of financial statements, publishing after the deadline established by accounting regulation.

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Author Biographies

Edilson Paulo Paulo, Universidade Federal da Paraíba

Doutor em Ciências Contábeis - FEA-USP. Mestre em Ciências Contábeis - Programa Multiinstitucional e Interregional de Pós-Graduação em Ciências Contábeis UnB/UFPB/UFRN. Professor Adjuntoda Universidade Federal da Paraíba. Professor do Programa Multiinstitucional e Interregional de Pós-Graduação em Ciências Contábeis UnB/UFPB/UFRN

Jéssica Rodrigues Leme, Universidade Presbiteriana Mackenzie

Graduanda em Ciências Contábeis – Universidade Presbiteriana Mackenzie. Bolsista PIBIC Mackenzie/CNPq.

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Published

2009-12-08

How to Cite

Paulo, E. P., & Leme, J. R. (2009). EARNINGS MANAGEMENT AND THE ANNOUNCEMENT OF ACCOUNTING INCOME BY PUBLIC COMPANIES. Revista Universo Contábil, 5(4), 27–43. https://doi.org/10.4270/ruc.20095

Issue

Vol. 5 No. 4 (2009)

Section

National Section

License

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