Influência da Independência do Conselho de Administração no Gerenciamento de Resultados

Moura, Geovanne Dias de; Almeida, Ivonez Xavier de; Vecchia, Leidiane Andreola Dalla; Mazzioni, Sady

doi:10.21714/1984-3925_2017v20n3a4

Cited by 3 publications

(2 citation statements)

References 20 publications

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“…In view of this, several studies have established an association between board characteristics and earnings management in Nigeria. Moura et al (2017) examined the influence of board independence on earnings management. Earnings management was proxied using the Modified Jones Model while independence of the board was measure by the proportion of independent members on the board.…”

Section: Literature Review and Theoretical Frameworkmentioning

confidence: 99%

Board Characteristics and Earnings Management of Listed Consumer Goods Firms in Nigeria

Joseph

Abdullahi

Gugong

2023

gujaf

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Corporate governance mechanisms have continued to strengthen the operations and activities of corporate entities in Nigeria. Board characteristics and earnings management have attracted many scholars trying to establish relevant relationship that will assist policy makers and regulatory agencies in facilitating good corporate governance. This study examines the impact of board characteristics on earnings management of listed consumer goods firms in Nigeria. The Agency Theory was used to underpin the study. Board characteristics as the independent variable was proxied using board independence, board meetings, board gender diversity and board expertise while earnings management as the dependent variable was measured using the Modifies Jones Model. The panel data multiple regression was used on data extracted from annual reports of sixteen listed consumer goods firms from 2011 to 2020. The study found that, board gender diversity and board expertise negatively and significantly influence earnings management while board independence and board meetings have no significant influence on listed consumer goods firms in Nigeria. The study therefore recommends that, regulatory agencies and policy makers should encourage listed consumer goods firms in Nigeria to increase diversity in boards and expertise as this will minimize earnings management activities by management.

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Section: Literature Review and Theoretical Frameworkmentioning

confidence: 99%

Board Characteristics and Earnings Management of Listed Consumer Goods Firms in Nigeria

Joseph

Abdullahi

Gugong

2023

gujaf

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“…Amid the novelty of boards for academics as well as for executives, investors, and regulators, several topics were studied, such as board contributions to financial performance (Almeida, Klotzle, & Pinto, 2013;Condrige, Clemente, & Espejo, 2012;Silveira, Barros, & Famá, 2003), the importance of independent directors (Moura, Almeida, Vecchia & Mazzioni, 2017;Santos, Orso, Lizote, & Marcon, 2018), and CEO duality (Costa & Martins, 2019;Dani, Kaveski, Santos, Leite, & Cunha, 2017). These and other topics have been explored in studies in Brazil, and it is important to know what evidence has been accumulated.…”

Section: Introductionmentioning

confidence: 99%

Boards of Directors in Brazil: Literature Review and Research Agenda

Parente

Machado

2020

RAM, Rev. Adm. Mackenzie

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Purpose: The purpose of this paper is to review and systematize previous studies on boards of directors in Brazil and propose an agenda to guide future studies. Originality/value: A conceptual model is developed to provide an integrated view for research on the board of directors, incorporating variables from different levels that connect governance mechanisms, best practices, board dynamics and company performance; we identified gaps for the research agenda. Design/methodology/approach: This review analyzed 95 articles on boards of directors in Brazil between 2000 and 2019. The review was conducted in three major steps: 1. planning; 2. conducting; and 3. organizing the data and reporting the findings. Findings: There is a growing interest in studying boards of directors in Brazil, with a wide range of topics. The most studied are board composition, best practices, diversity and gender. Despite the diversity, the previous studies are homogeneous in theoretical and methodological terms. Based on the agency theory, most articles sought to relate board demography to financial performance, and the findings are not convergent. This scenario opens up some research avenues to address topics that have not yet been explored, such as board processes, board tasks, and differentiation between board performance and company performance.

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Earnings management in Latin America: Systematic review and research agenda

Tello-Gamarra,

Kronbauer,

do Amaral Carneiro Cabral

2024

SUMNEG

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Introduction/Objective: Despite the abundance of studies on earnings management in Latin America, research into the current state of this field remains limited. Therefore, this article aims to analyse the content and evolution of earnings management research within the Latin American context. Methodology: This study employed a systematic literature review of earnings management in Latin America spanning the years 1994 to 2023. Two databases, Scopus and Web of Science, were utilised to identify and select 132 relevant articles. Results: The study makes three significant contributions. Firstly, it conducts a descriptive analysis of earnings management research in the region. Secondly, it categorises the research field into seven themes: earnings management metrics, corporate governance, business strategy, alignment with International Financial Reporting Standards (IFRS), audit quality, ownership structure, and various aspects of earnings management. Thirdly, it outlines a comprehensive research agenda. Conclusions: This study underscores that earnings management in Latin America remains a fertile area for research. Furthermore, it suggests new avenues for empirical and theoretical exploration.

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Influência da Independência do Conselho de Administração no Gerenciamento de Resultados

Cited by 3 publications

References 20 publications

Board Characteristics and Earnings Management of Listed Consumer Goods Firms in Nigeria

Board Characteristics and Earnings Management of Listed Consumer Goods Firms in Nigeria

Boards of Directors in Brazil: Literature Review and Research Agenda

Earnings management in Latin America: Systematic review and research agenda

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