A relação entre o gerenciamento de resultados e a evidenciação de provisões e passivos contingentes

Abstract

The aim of this study was to identify the relationship between earnings management and disclosure about provisions and contingent liabilities in Brazilian public companies. Methodologically, it is classified as empirical-analytical. Data analysis was predominantly quantitative, using multiple regression models. As a sample of the study were analyzed the companies included in the Ibovespa index of Brazil, Bolsa, Balcão (B3) in 2019, excluding financial companies. The analysis period comprised the consolidated years from 2010 to 2018. The results showed that most companies do not report the information as required by the standard, CPC 25, showing on average 72.6% of the required. Larger, more profitable and more indebted companies tend to manage their results more, while companies with higher levels of corporate governance manage less results. No significant relationship was found between earnings management and disclosure of provisions and contingent liabilities. Thus, the results suggest that disclosure of required accounting information does not inhibit companies' practice of earnings management.