EFFECT OF CORPORATE REPUTATION BASED ON ACCOUNTING TRANSPARENCY ON EARNINGS MANAGEMENT OF PUBLIC COMPANIES ON B3
Objective: This study aims to investigate the relationship between corporate reputation and earnings management in public companies listed in Brasil, Bolsa, Balcão (B3). Method: The sample is composed of 231 firms (1,355 observations) of all non-financial companies listed in B3, during a period betw...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2019 |
| País: | Brasil |
| Institución: | Academia Brasileira de Ciências Contábeis (Abracicon) |
| Repositorio: | Revista de Educação e Pesquisa em Contabilidade |
| Idioma: | inglés portugués |
| OAI Identifier: | oai:ojs.www.repec.org.br:article/2229 |
| Acceso en línea: | https://www.repec.org.br/repec/article/view/2229 |
| Access Level: | acceso abierto |
| Palabra clave: | Earnings management Discretionary accruals Corporate reputation Signaling theory Gerenciamento de resultados Accruals discricionários Reputação corporativa Teoria da sinalização |
| Sumario: | Objective: This study aims to investigate the relationship between corporate reputation and earnings management in public companies listed in Brasil, Bolsa, Balcão (B3). Method: The sample is composed of 231 firms (1,355 observations) of all non-financial companies listed in B3, during a period between 2010 and 2017. Earnings management is measured by Jones (1991) modified by Dechow et al. (1995), Larcker and Richardson (2004) and Kothari, Leone and Wasley (2005). Corporate reputation (REP) is a binary variable based on the Transparency Trophy. Results: Corporate reputation through accounting transparency has a negative relationship with accruals discretionary, so corporate reputation increases the accounting quality, in which the H1 is not rejected. Contributions: Therefore, a good reputation is a signal to shareholders, creditors and other stakeholders regarding the quality of accounting information, which consequently gives firms a competitive advantage, thus, demonstrating that reputable firms are a good investment. |
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