Workforce and earnings management: Evidence in the Brazilian capital market

盈余管理 增加物 劳动力 激励 会计 业务 经验证据 收益 利润(经济学) 毛利润 每股收益 盈余质量 劳动经济学 经济 微观经济学 哲学 认识论 经济增长
作者
Marcelo Cardoso Rocha,Antônio Gualberto Pereira,José Sérgio Casé de Oliveira
出处
期刊:Revista Contabilidade & Finanças [University of São Paulo]
卷期号:33 (89): 300-314
标识
DOI:10.1590/1808-057x202113310
摘要

ABSTRACT We aimed to investigate the relationship between workforce [força de trabalho (FT)] and earnings management in the Brazilian capital market and, additionally, identify whether operating activities management is a substitute for management by accruals. Evidence of the effect of the FT on earnings management practice is controversial, sometimes showing an effect on the reduction or smoothing of profit or even no effect. In Brazil, there are no studies that investigate how the intensity of the FT affects the managers’ behavior regarding the manipulation of profit. The research is relevant to the regulatory bodies because it brings empirical evidence of the incentives generated by the pressure of the FT so that the top executives reduce the result of the period, in a substitute way, to the manipulation of the company's operational activities. In addition, it is relevant for users of accounting information, as it demonstrates that the FT influences the recognition of results, affecting the quality of accounting information. The findings may assist regulatory bodies and investors, as it demonstrates that pressure from the FT is an important incentive for decision-making by executives and workers at the operating levels of companies and can support the improvement of labor regulations. Following Pae (2005), we use Jones' modified model (1991) with lagged accruals to detect earnings management. To capture the FT intensity, we employed the proxies presented by Hilary (2006) and a variable calculated from the statement of value added [demonstração do valor adicionado (DVA)]. We analyzed 119 companies listed on the Brazilian stock exchange during the period 2012-2018. It were found that the intensity of the FT negatively influences earnings management by accruals [gerenciamento de resultados por accruals (GRA)], expanding the evidence on the effects of workers' bargaining power on accounting choices.
最长约 10秒,即可获得该文献文件

科研通智能强力驱动
Strongly Powered by AbleSci AI
更新
PDF的下载单位、IP信息已删除 (2025-6-4)

科研通是完全免费的文献互助平台,具备全网最快的应助速度,最高的求助完成率。 对每一个文献求助,科研通都将尽心尽力,给求助人一个满意的交代。
实时播报
虎虎虎发布了新的文献求助10
刚刚
今后应助一介书生采纳,获得10
刚刚
CMUSK发布了新的文献求助10
刚刚
111发布了新的文献求助10
刚刚
GC发布了新的文献求助10
1秒前
初余完成签到,获得积分10
1秒前
1秒前
2秒前
wjx发布了新的文献求助10
2秒前
peng发布了新的文献求助10
2秒前
Xana发布了新的文献求助10
3秒前
5秒前
研友_Z6eOgn完成签到,获得积分10
6秒前
6秒前
6秒前
6秒前
小二郎应助odanfeonq采纳,获得10
6秒前
无花果应助zn采纳,获得10
6秒前
6秒前
7秒前
研友_nPKAEL发布了新的文献求助10
8秒前
Liulin1发布了新的文献求助10
9秒前
wanci应助孙夕然采纳,获得10
9秒前
开心发布了新的文献求助10
9秒前
小小宝给小小宝的求助进行了留言
9秒前
pure发布了新的文献求助10
10秒前
畅快的饼干完成签到 ,获得积分10
10秒前
参苓白术扁豆陈完成签到,获得积分10
10秒前
万能图书馆应助wjx采纳,获得10
11秒前
eleven发布了新的文献求助10
11秒前
11秒前
煎饼发布了新的文献求助10
11秒前
Xxiao发布了新的文献求助10
11秒前
多情行恶关注了科研通微信公众号
12秒前
狂奔的酸笋完成签到,获得积分10
12秒前
蝃蝀完成签到,获得积分10
12秒前
一介书生发布了新的文献求助10
12秒前
12秒前
有足量NaCl发布了新的文献求助10
12秒前
gogo发布了新的文献求助10
13秒前
高分求助中
Picture Books with Same-sex Parented Families: Unintentional Censorship 700
ACSM’s Guidelines for Exercise Testing and Prescription, 12th edition 500
Nucleophilic substitution in azasydnone-modified dinitroanisoles 500
不知道标题是什么 500
Indomethacinのヒトにおける経皮吸収 400
Phylogenetic study of the order Polydesmida (Myriapoda: Diplopoda) 370
Effective Learning and Mental Wellbeing 300
热门求助领域 (近24小时)
化学 材料科学 医学 生物 工程类 有机化学 生物化学 物理 内科学 纳米技术 计算机科学 化学工程 复合材料 遗传学 基因 物理化学 催化作用 冶金 细胞生物学 免疫学
热门帖子
关注 科研通微信公众号,转发送积分 3974943
求助须知:如何正确求助?哪些是违规求助? 3519467
关于积分的说明 11198482
捐赠科研通 3255728
什么是DOI,文献DOI怎么找? 1797904
邀请新用户注册赠送积分活动 877261
科研通“疑难数据库(出版商)”最低求助积分说明 806224