Paulo Henrique Leal, Vanessa Janiszewski, Luiz Carlos Marques dos Anjos, Vinícius Gomes Martins
{"title":"Measuring impacts of tax aggressinevess, earnings fluctuation and executive compensation on earnings management","authors":"Paulo Henrique Leal, Vanessa Janiszewski, Luiz Carlos Marques dos Anjos, Vinícius Gomes Martins","doi":"10.22201/fca.24488410e.2023.3136","DOIUrl":null,"url":null,"abstract":"This research aims to examine the impact of tax aggressiveness, earnings fluctuation and executive compensation on earnings management within companies listed on the Brazilian stock exchange. To this end, an analysis with panel data regression was conducted with a total of 702 observations using data from 117 companies. We found a negative relation between earnings fluctuation and earnings management, indicating that companies with lower earnings fluctuation tend to have higher levels of earnings management, while abnormal BTD and executive compensation was not found in a significant relation. These results are relevant because they present evidence that managers use discretionary accruals to meet personal goals, reducing and/or increasing results.","PeriodicalId":52100,"journal":{"name":"Contaduria y Administracion","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2022-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Contaduria y Administracion","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.22201/fca.24488410e.2023.3136","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"Business, Management and Accounting","Score":null,"Total":0}
引用次数: 0
Abstract
This research aims to examine the impact of tax aggressiveness, earnings fluctuation and executive compensation on earnings management within companies listed on the Brazilian stock exchange. To this end, an analysis with panel data regression was conducted with a total of 702 observations using data from 117 companies. We found a negative relation between earnings fluctuation and earnings management, indicating that companies with lower earnings fluctuation tend to have higher levels of earnings management, while abnormal BTD and executive compensation was not found in a significant relation. These results are relevant because they present evidence that managers use discretionary accruals to meet personal goals, reducing and/or increasing results.
期刊介绍：
Contaduría y Administración (Accounting and Management)is a quarterly journal aimed to the academic community. Being peer-reviewed by double blind process,seeks to contribute to the advancement of scientific and technical knowledge in the financial and administrative disciplines. This journal publishes original theoretical or applied research (No case studies, descriptive and exploratory) in Spanish and English on the following subjects: • Organization Management • Production Management and Operations • Human Resources Management • Management of Information Technology • Accounting and Auditing • Management and Leadership • Business Economics • Entrepreneurship • Business Environment • Finance • Operations Research • Innovation and Technological Change in Organizations • Marketing • Micro, Small and Medium Enterprises • Planning and Business Strategies • Management Theory • Financial Theory • Business Decisions Contaduría y Administración (Accounting and Management) also receives research papers on related areas to the above mentioned.
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