Abordagens de estudos sobre gerenciamento de resultados: Novas perspectivas a partir da análise bibliométrica

Magro, Cristian Baú Dal; Lavarda, Carlos Eduardo Facín; Klann, Roberto Carlos

doi:10.21714/2446-9114rmc2019v20n1t03

Cited by 3 publications

(1 citation statement)

References 16 publications

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“…According to Dechow et al (1995), standard errors tend to be lower for the Jones and Modified Jones models, in which they are more efficient in the time series. According to Magro et al (2019), the Modified Jones Model has been the most widely used in both the international and national literature, though they recognized that other, more recent models may offer different perspectives.…”

Section: Earnings Managementmentioning

confidence: 99%

Earnings management by health insurance companies in Brazil

Martinez

Carvalho

2021

EJMBE

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PurposeThis study examines whether Brazilian health insurance companies (HICs) engage in earnings management through discretionary accruals or operational decisions by refraining from reporting a low indicator of sustainability in the market (IDSM).Design/methodology/approachThe study used the Jones and Modified Jones models to identify earnings management through discretionary accruals and used the model described by Roychowdhury to estimate the abnormal behaviors of operational decisions. Data covering 2012 to 2018 were collected from the ANS website.FindingsThe results show that HICs engaged in earnings management to avoid reporting a low IDSM. The findings should help health insurance clients make decisions regarding the purchase or change of health insurance. The findings should also encourage regulators to improve their evaluation of the economic and financial risks around HICs.Originality/valueThe National Agency of Supplementary Health (ANS) established a qualification program for HICs, monitoring them based on a set of indicators. Managers may have an incentive to use earnings management to obtain indices that meet the requirements of the ANS qualification program in order to avoid showing signs of abnormality.

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Section: Earnings Managementmentioning

confidence: 99%

Earnings management by health insurance companies in Brazil

Martinez

Carvalho

2021

EJMBE

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Standard Jones and Modified Jones: An Earnings Management Tutorial

Costa

Soares

2022

Rev. adm. contemp.

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Context: measurement of earnings management usually requires multi-step models for computation. After examining the literature through bibliometrics studies, literature review, and research databases, we found that the Standard Jones model and its subsequent modifications are those that have more prominent use. Much of this research is potentially interesting for business theories related to earnings quality and accounting manipulation; however, it is difficult to be understood by junior researchers and practitioners, because they are not clearly described in the literature or the steps may be easy to confuse. Objective: in this tutorial, we present several key concepts about earnings management and explain, step by step, how to measure it. Method: our tutorial considers measurement using the following models: Standard Jones, Modified Jones, Modified Jones with return on assets (ROA), and Modified Jones using Cash Flows and Accruals Reversals. Conclusions: our main contribution with this tutorial is to provide a step-by-step guide for future studies, so that they can be more comparable with each other when using measurement methods of earnings management.

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Gerenciamento por decisões operacionais: alternativa para evitar reportar prejuízos

Pereira

Tavares

2021

R. Contemp. Contab.

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O objetivo desse trabalho foi verificar se as empresas brasileiras listadas na Brasil, Bolsa, Balcão [B]3 utilizaram-se do gerenciamento de resultados por atividades reais para evitar reportar prejuízos. A amostra é composta por 157 empresas brasileiras de capital aberto, somando 1570 observações no período de 2008 a 2017. Utilizou-se o modelo de Roychowdhury (2006) para mensurar o gerenciamento de resultados. Para a análise dos dados, utilizaram-se os modelos de regressão linear múltipla. Quanto aos resultados, evidenciou-se que o gerenciamento de resultado baseado em decisões operacionais foi confirmado nas empresas que apresentaram margem de lucro entre 0 e 1%.

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Abordagens de estudos sobre gerenciamento de resultados: Novas perspectivas a partir da análise bibliométrica

Abstract: Todos os direitos, até mesmo de tradução, são reservados. É permitido citar parte de artigos sem autorização prévia, desde que seja identificada a fonte.

Cited by 3 publications

References 16 publications

Earnings management by health insurance companies in Brazil

Earnings management by health insurance companies in Brazil

Standard Jones and Modified Jones: An Earnings Management Tutorial

Gerenciamento por decisões operacionais: alternativa para evitar reportar prejuízos

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