Abstract

MENDES, Cláudia Araújo  and  RODRIGUES, Lúcia Lima. Determinantes da manipulação contabilística. Tékhne [online]. 2007, n.7, pp.189-210. ISSN 1645-9911.

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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