000			02056naa a2200241uu 4500
001			5060515594747
003			OSt
005			20190211181432.0
008			150605s2014 bl ||||gr |0|| 0 eng d
100	1		_aSILVA, Aldy Fernandes da _940485
242	1	0	_aGerenciamento de resultados e crises econômicas no mercado de capitais brasileiro
245	1	0	_aEarnings management and economic crises in the Brazilian capital market
260			_aSão Paulo : _bFGV, _cmai./jun. 2014
520	3		_aThe 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			_aISSN Online: 2178938X
700	1		_aWEFFORT, Elionor Farah Jreige _952189
700	1		_aFLORES, Eduardo da Silva _952190
700	1		_952191 _aSilva, Glauco Peres da
773	0	8	_tRevista de Administração de Empresas - RAE _g54, 3, p. 268-283 _dSão Paulo : FGV, mai./jun. 2014 _xISSN 00347590 _w
856	4	2	_uhttp://rae.fgv.br/sites/rae.fgv.br/files/artigos/earnings_management_and_economic_crises_in__the_brazilian_capital_market.pdf _yAcesso
942			_cS
998			_a20150605 _b1559^b _cAna
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c48504 _d48504
041			_aeng