Determinantes da manipulação contabilística

Cláudia Araújo Mendes ¹, Lúcia Lima Rodrigues ²

cmendes@ipca.pt; lrodrigues@eeg.uminho.pt

 

Resumo: Apesar do esforço realizado pelos organismos de normalização contabilística, nacionais e internacionais, na elaboração de um conjunto de normas que permitam levar a cabo uma contabilidade que proporcione uma imagem verdadeira e apropriada da posição financeira e dos resultados da empresa, a contabilidade não é exacta e permite um certo grau de discricionaridade aos gestores. Neste contexto, um aspecto crucial na análise da informação financeira são as possíveis manipulações introduzidas de forma discricionária pelos gestores na informação que dão a conhecer aos utilizadores. No sentido de garantir uma melhor identificação e compreensão das empresas que aderem a comportamentos desta natureza, constitui nosso objectivo analisar alguns dos factores que podem determinar a adopção de práticas de earnings management, em particular as características intrínsecas ao normativo contabilístico e as características do ambiente empresarial.

Palavras-chave: determinantes do earnings management, discricionaridade contabilística.

 

Abstract: In spite of the efforts developed by the national and international accounting standard setting bodies concerning the elaboration of a set of standards able to carry out an accounting revealing a true and fair view of the company’s financial position and income, accounting keeps some flexibility and allows a certain degree of discretion to managers. Therefore, a crucial mishap in the analysis of financial information resides in the possible discretionary manipulations introduced by managers into the information they disclose to financial users. In order to better identify and understand the companies that engage in such behaviours, this paper aims to analyse some of the factors that may determine the adoption of earnings management practices. Particularly, we analyse standards and company features.

Keywords: earnings management determinants, discretionary accounting.

 

 

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¹ Escola Superior de Gestão, Instituto Politécnico do Cávado e do Ave.

² Escola de Economia e Gestão, Universidade do Minho.

(Recebido em 29 de Março de 2007; Aceite em 9 de Maio de 2007)