Banca de DEFESA: VINICIUS JESUS SOUZA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
DISCENTE : VINICIUS JESUS SOUZA
DATA : 31/08/2021
HORA: 14:00
LOCAL: Webconferência
TÍTULO:

REVERSAL OF IMPAIRMENT AND RESULTS MANAGEMENT: A STUDY WITH BRAZILIAN COMPANIES LISTED IN B3

PALAVRAS-CHAVES:

Impairment test. Reversal. Earnings management. Companies Brazilian companies.

PÁGINAS: 74
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
SUBÁREA: Ciências Contábeis
RESUMO:

The impairment test, although it is relevant to the quality of information accounting, requires the performance of intrinsically subjective estimates that allow a discretionary margin to the management of companies and consequently enables the earnings management practice. Some studies carried out in the international, such as those by Duh, Lee and Lin (2009), Chen, Wang and Zhao (2009) and Zhang, Lu and Ye (2010) point out that the risk of earnings management increases when there is permission for impairment losses to be reversed in the future. In that context, this research aimed to investigate whether there is a relationship between the reversals of impairment losses evidenced by Brazilian companies listed in B3 and the practice of earnings management in the period between 2010 and 2019. For this, a descriptive and quantitative research was carried out tested three hypotheses that were originally developed in the work of Duh, Lee, and Lin (2009), with the purpose of identifying whether the companies that most recognize losses due to impairment, these losses are reversed in the future to avoid a decrease income accounting and whether this behavior is more pronounced in companies with higher levels indebtedness or that remunerate their managers based on profit. The analysis of regression was performed using the zero-inflated beta model, which suited better to the nature of the data analyzed. The results obtained show that, although the companies that recognize more impairment losses revert a greater proportion of these losses in the future, these reversals did not occur in a context of declining accounting result and were not significantly influenced by the degree of indebtedness and the sensitivity of managers' remuneration to profit. Of that In this way, the research hypotheses could not be confirmed. In addition, factors how revenue variation and market to book were statistically related significant with reversals, however, with the opposite sign than expected. Considering that there was no knowledge of other researches that have investigated this theme in Brazil, it is expected that this work will contribute to stimulate the realization of other similar studies in the country, as well as to foster discussions on how the possibility of reversing impairment losses affects the quality of information accounting.

MEMBROS DA BANCA:
Externo à Instituição - CÉSAR AUGUSTO TIBÚRCIO SILVA - UnB
Interno - 1035734 - JORGE DE SOUZA BISPO
Presidente - 2346797 - SHEIZI CALHEIRA DE FREITAS