衡量税收侵略性、盈余波动和高管薪酬对盈余管理的影响

Q3 Business, Management and Accounting

Contaduria y Administracion Pub Date : 2022-11-03 DOI:10.22201/fca.24488410e.2023.3136

Paulo Henrique Leal, Vanessa Janiszewski, Luiz Carlos Marques dos Anjos, Vinícius Gomes Martins

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引用次数: 0

摘要

本研究旨在研究税收侵略性，盈利波动和高管薪酬对巴西证券交易所上市公司盈余管理的影响。为此，使用117家公司的数据，对702个观察结果进行了面板数据回归分析。我们发现盈余波动与盈余管理呈负相关，表明盈余波动越低的公司盈余管理水平越高，而异常的BTD与高管薪酬之间没有显著的关系。这些结果是相关的，因为它们提供了证据，证明管理者使用可自由支配的应计利润来实现个人目标，减少和/或增加业绩。

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Measuring impacts of tax aggressinevess, earnings fluctuation and executive compensation on earnings management

This research aims to examine the impact of tax aggressiveness, earnings fluctuation and executive compensation on earnings management within companies listed on the Brazilian stock exchange. To this end, an analysis with panel data regression was conducted with a total of 702 observations using data from 117 companies. We found a negative relation between earnings fluctuation and earnings management, indicating that companies with lower earnings fluctuation tend to have higher levels of earnings management, while abnormal BTD and executive compensation was not found in a significant relation. These results are relevant because they present evidence that managers use discretionary accruals to meet personal goals, reducing and/or increasing results.

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来源期刊

Contaduria y Administracion Business, Management and Accounting-Business, Management and Accounting (all)

CiteScore

0.90

自引率

0.00%

发文量

审稿时长

14 weeks

期刊介绍： Contaduría y Administración (Accounting and Management)is a quarterly journal aimed to the academic community. Being peer-reviewed by double blind process,seeks to contribute to the advancement of scientific and technical knowledge in the financial and administrative disciplines. This journal publishes original theoretical or applied research (No case studies, descriptive and exploratory) in Spanish and English on the following subjects: • Organization Management • Production Management and Operations • Human Resources Management • Management of Information Technology • Accounting and Auditing • Management and Leadership • Business Economics • Entrepreneurship • Business Environment • Finance • Operations Research • Innovation and Technological Change in Organizations • Marketing • Micro, Small and Medium Enterprises • Planning and Business Strategies • Management Theory • Financial Theory • Business Decisions Contaduría y Administración (Accounting and Management) also receives research papers on related areas to the above mentioned.