Avaliação do impacto de gerenciamento de resultados contábeis nas empresas brasileiras através de provisão de devedores duvidosos, depreciação e receitas não operacionais

Abstract

The intention of this review was analyze if there is an earning management by using provision of Loan Losses and Depreciation and Non Operating income and the impact that this management can cause in the result of the companies. The research was based on information of the companies which have their stocks traded on Brazilian Stock Exchange. This review was made through data of the accounting and financial reports from 2002 to 2009 using the Economática system. The result wasnt contrary to the theory and showed signs of earning management through analysis of the model accounts regression of provision of Loan Losses and Depreciation and Non Operating income, since the signs of the estimated coefficients and their degree of significance indicated a reduction in the variability of profits in the three regression models (Income Smoothing).