Earnings management and economic crises in the Brazilian capital market (Record no. 48504)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02056naa a2200241uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 5060515594747 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211181432.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 150605s2014 bl ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | SILVA, Aldy Fernandes da |
| 9 (RLIN) | 40485 |
| 242 10 - TRANSLATION OF TITLE BY CATALOGING AGENCY | |
| Title | Gerenciamento de resultados e crises econômicas no mercado de capitais brasileiro |
| 245 10 - TITLE STATEMENT | |
| Title | Earnings management and economic crises in the Brazilian capital market |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | São Paulo : |
| Name of publisher, distributor, etc. | FGV, |
| Date of publication, distribution, etc. | mai./jun. 2014 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | The 2008 economic crisis challenged accounting, either demanding recognition and measurement criteria well adjusted to this scenario or even questioning its ability to inform appropriately entities financial situation before the crisis occurred. So, our purpose was to verify if during economic crises listed companies in the Brazilian capital market tended to adopt earnings management (EM) practices. Our sample consisted in 3,772 firm-years observations, in 13 years 1997 to 2009. We developed regression models considering discretionary accruals as EM proxy (dependent variable), crisis as a macroeconomic factor (dummy variable of interest), ROA, market-to-book, size, leverage, foreign direct investment (FDI) and sector as control variables. Different for previous EM studies two approaches were used in data panel regression models and multiple crises were observed simultaneously. Statistics tests revealed a significant relation between economic crisis and EM practices concerning listed companies in Brazil in both approaches used |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | ISSN Online: 2178938X |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | WEFFORT, Elionor Farah Jreige |
| 9 (RLIN) | 52189 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | FLORES, Eduardo da Silva |
| 9 (RLIN) | 52190 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 52191 |
| Personal name | Silva, Glauco Peres da |
| 773 08 - HOST ITEM ENTRY | |
| Title | Revista de Administração de Empresas - RAE |
| Related parts | 54, 3, p. 268-283 |
| Place, publisher, and date of publication | São Paulo : FGV, mai./jun. 2014 |
| International Standard Serial Number | ISSN 00347590 |
| Record control number | |
| 856 42 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://rae.fgv.br/sites/rae.fgv.br/files/artigos/earnings_management_and_economic_crises_in__the_brazilian_capital_market.pdf |
| Link text | Acesso |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20150605 |
| Operator's initials, OID (RLIN) | 1559^b |
| Cataloger's initials, CIN (RLIN) | Ana |
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