Gestão de resultados na economia emergente: qual o papel mitigante da adoção do IFRS

Autores

Segun Abogun University of Ilorin, Ilorin, Nigeria https://orcid.org/0000-0002-1765-5674
Nasirudeen Abdullahi University of Ilorin, Ilorin, Nigeria https://orcid.org/0009-0001-3986-2148
Ramat Titilayo Salman University of Ilorin, Ilorin, Nigeria https://orcid.org/0000-0001-7786-4577
Mubarak Abiodun Orilonise University of Ilorin, Ilorin, Nigeria https://orcid.org/0009-0001-3435-2165

Palavras-chave:

gestão de resultados, governança corporativa, IFRS, empresas industriais nigerianas, comitê de auditoria, tamanho do conselho

Resumo

A gestão de resultados, uma preocupação global com impactos prejudiciais nas empresas e nas partes interessadas, suscitou extensas investigações académicas. Este estudo investiga a influência dos mecanismos de governança corporativa e a adoção das Normas Internacionais de Relatórios Financeiros (IFRS) no gerenciamento de resultados entre empresas industriais nigerianas. Utilizando um painel equilibrado de 668 observações anuais de 52 empresas cotadas entre 2007 e 2022, a investigação emprega modelos de efeitos fixos e aleatórios juntamente com testes t de duas amostras. As conclusões indicam diferenças significativas na gestão de resultados antes e após a adopção das IFRS, com a dimensão independente do conselho e a composição do comité de auditoria a afectarem significativamente a gestão de resultados. O estudo conclui que a adoção das IFRS e os mecanismos de governança corporativa desempenham papéis cruciais na moderação do gerenciamento de resultados.

Referências

Abdullahi, R., & Mansor, N. (2015). Fraud Triangle Theory and Fraud Diamond Theory. Understanding the Convergent and Divergent For Future Research, European Journal of Business and Management. 5(4), 38–45.

Abogun S., Aiyenijo E., & Adigbole A. (2021). Income smoothing and firm value in a regulated market: The moderating effect of market risk, Asian Journal of Accounting Research, 6(3), 296-308.

Aisha, A. (2021). The impact of board of director characteristics on earning management in the real estate companies listed United Arab Emirates. Academy of Accounting and Financial Studies Journal, 25(1), pp. 50-59.

Alfadhael, S. A., & Jarraya, B. (2021). Earnings management and its applications in Saudi Arabia context: Conceptual framework and literature review. Accounting (North Vancouver), 2(1),993–1008.

Amran, N. A., Ishak, R., & Manaf, K. A. (2016). The influence of real earnings on Malaysian corporate board structure. The Social Sciences, 11(30), 7258-7262.

Al Azeez, H. A. R., Sukoharsono, E. G., & Andayani, W. (2019). The impact of boar characteristicson earnings management in the international oil and gas corporations. Academy of Accounting and Financial Studies Journal, 23(1), 1-26.

Azzam, M. (2020).The association between corporate governance reform and earnings management: empirical evidence from a unique regulatory environment. International Journal of Accounting, Auditing and Performance Evaluation, 16(2-3), 149-199.

Barth, M. E., Landsman, W. R. & Lang, M. H. (2008). International accounting standards and accounting quality. Journal of Accounting Research 46(3), 467-498.

Bebuck, L., Smith, J., & Johnson, K. (2000). The impact of corporate governance on financial performance. Journal of Business Studies, 30(2), 145-155.

Callao, S., & Jarne, J. I. (2010). Have IFRS Affected Earnings Management in the European Union? Accounting in Europe, 7(2), 159–189.

Dechow, P., Sloan, R., Sweeney, A., (1995). Detecting earnings management. The Accounting Review, 70(1), 193-225.

Domenico, C. & Ray, D. (2011). The Impact of corporate governance and the adoption ofIFRS on earnings quality in different legal jurisdictions: A comparisonbetween Italy and the UK: Working paper.

Dong, N., Wang, F., Zhang, J., & Zhou, J. (2020). Ownership structure and real earnings management: Evidence from China. Journal of Accounting and Public Policy, 39(3), 106733.

Effiok, S. O., Effiong, C., & Usoro, A. A. (2012). Corporate governance, corporate strategy and corporate performance: evidence from the financial institutions listed on the Nigerian Exchange Group (NGX). European Journal of Business and Management, 4, 84-95.

Fallatah, R. (2021). Earning management and the independence of board of directors: A study of financial sectors in Saudi Arabia. Academy of Accounting and Financial Studies Journal, 25(1), 1-9.

Goncharov, I. & Zimmermann, J. (2006). Earnings management when incentives compete: The role of tax accounting in Russia. Journal of International Accounting Research,5(1), 41- 65.

Hamdan, A. (2020). The role of the audit committee in improving earnings quality: The case of industrial companies in GCC. Journal of International Studies, 13(2), 127-138.

Hasan, M. T., & Rahman, A. A. (2020). The role of corporate governance on the relationship between IFRS adoption and earnings management: evidence from Bangladesh. International Journal of Financial Research, 11(4), 329.

Healy, P., Wahlen, J., (1999). A review of the earnings management literature and its implications for standard setting, Accounting Horizons, 13(1), 365-383.

Hirshleifer D., Hou, K. & Teoh, S. H. (2009). Accruals, cash flows, and aggregate stock returns. Journal of Financial Economics. 91(3), 389-406.

Hribar, P., & Collins, D. W. (2002). Errors in Estimating Accruals: Implications for Empirical Research. Journal of Accounting Research, 40(1), 105–134

Idris, M. I., Siam, Y. I. A., & Ahmad, A. L. (2018). The impact of external auditor size on the relationship between audit committee effectiveness and earnings management. Investment Management and Financial Innovations, 15(3), 122- 130.

Jatiningrum, C., Fauzi, R. I., & Mujiyati, S. H. (2020). An investigation on the effect of audit committee on financial reporting quality in pre and post IFRS adoption: Evidence from Malaysian companies. Humanities & Social Sciences Reviews, 8(02), 25-35.

Jensen, M., Meckling, W., (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics,3(1), 305-360.

Onuoha, J. O., Joshua, O., Sarutu, J. S. & Agbi, S., (2021). Board diversity and earnings quality of listed deposit money banks in Nigeria. Journal of Finance and Accounting, 9(1), 11-31.

Key, K. G., & Kim, J. Y. (2020). IFRS and accounting quality: Additional evidence from Korea. Journal of International Accounting, Auditing and Taxation, 2(1), 100-306.

Kurawa, M. J. & Ahmed, I., (2020). Audit quality and earnings management of listed non-financial companies in Nigeria. Global scientific Journal, 8(7), 105-123.

Leuz, C., Nanda, D., Wysocki, P., (2003). Earnings management and investor protection: An international comparison. Journal of Financial Economics, 69(1), 505-527.

Liu, C, Yao, L, Hu, N & Liu, L, (2012). The impact of IFRS on accounting quality in a regulated market: An empirical study of China. Journal of Accounting, Auditing and Finance, 26(4), 659 – 676.

Kang, Q., Liu, Q. & Qi, R. (2010). Predicting stock market returns with aggregate discretionary accruals. Journal of Accounting Research,48(4), 815-858.

Cormier, D., and Martinez, I. (2006). The association between management earnings forecasts, earnings management, and stock market valuation: Evidence from French IPOs. The International Journal of Accounting, 41(3), 209-236.

Malo-Alain, A., Melegy, M., & Ghoneim, M. (2019). The effects of sustainability disclosure on the quality of financial reports in Saudi business environment. Academy of Accounting and Financial Studies Journal, 1(1), 23.

Nik, M. Z. and Hassan, C. H. (2014) 'Audit committee and earnings management: Pre and post MCCG'. International Review of Management and Business Research, 3(1), 307-318.

Olufemi, A., (2021). Board gender diversity and performance of listed deposit banks in Nigeria. European Business & Management, 7(1), 14-23.

Saona, P., Muro, L., & Alvarado, M. (2020). How do the ownership structure and board of directors' features impact earnings management? The Spanish case. Journal of International Financial Management and Accounting, 31(1), 98-133.

Setiawan, D., Taib, F., Phua, L. K., & Chee, H. K. (2020). IFRS, family ownership and earnings management in the Indonesian banking industry. International Journal of Economics & Management, 20(1), 37-58.

Tawia, V., and Boolaki, P. (2020) A review of literature on IFRS in Africa Journal of

Accounting and Organization change 16 (1) 47-70

Autores

Palavras-chave:

Resumo

Referências

Downloads

Publicado

Edição

Seção

Licença