000			02093naa a2200217uu 4500
001			5051917013647
003			OSt
005			20190211181405.0
008			150519s2012 xx ||||gr |0|| 0 eng d
100	1		_aMENDES, C. Araújo _952019
245	1	0	_aEvidence of earnings management using accruals as a measure of accounting discretion
260			_aPortugal : _bInstituto Politécnico do Cávado e do Ave, _cJan./Jun. 2012
520	3		_aA major concern in financial reporting is the extent to which managers engage in earnings management. This paper analyses a specific strategy of earnings management, income smoothing, whose purpose is to reduce income variability over time and it is mentioned in the literature as a rational behaviour that allows accomplishing several purposes in the long term. The aim od this paper is to identify income smoothing pra ctices in a sample of companies listed on the euronext Lisbon, gathered from SABI database, over a five-year period (2001-2005). The methodology employed, common among Anglo-Saxon studies, differs considerably from those that have been used Portugal to analyse such practices. It consists of computing several income smoothing measures thet use accruals as na earnings management instrument, some of them requiring the estimation of accruals models to obtains its discretionary componente. Since this is a preliminar study, these measures were only applied to a particular activity sector - the construction sector. The results of this study provide some insight on the accouting nsture of income smoothing, particularly on the use accruals to report earnings with na artificially reduced variability
700	1		_aRODRIGUES, L. Lima _952020
700	1		_aESTEBAN, L. Parte _952021
773	0	8	_tTékhne : Review of Applied Management Studies _g10, 1, p. 3-14 _dPortugal : Instituto Politécnico do Cávado e do Ave, Jan./Jun. 2012 _xISSN 16459911 _w
856	4	2	_uhttp://www.sciencedirect.com/science/article/pii/S1645991112700026 _yAcesso
942			_cS
998			_a20150519 _b1701^b _cAna
998			_a20150520 _b1256^b _cAna
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c48386 _d48386
041			_aeng