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dc.contributor.advisorOtt, Ernani
dc.contributor.authorCarlin, Diego de Oliveirapt_BR
dc.date.accessioned2015-03-05T19:15:17Z
dc.date.accessioned2022-09-22T19:08:23Z
dc.date.available2015-03-05T19:15:17Z
dc.date.available2022-09-22T19:08:23Z
dc.date.issued2009-08-31
dc.identifier.urihttps://hdl.handle.net/20.500.12032/57383
dc.description.abstractOne form of earnings management that is constantly addressed in the literature is Income Smoothing, which constitutes a reduction in the variability of reported results, making them more stable over time. The aim of this study is to identify factors such as market-related, contractual, political and regulatory motivations which influence this practice, as well as any factors that may limit it. To this end, was investigated the occurrence of income smoothing in a sample of 141 companies listed on the São Paulo Stock Exchange (BOVESPA), over an eight-year analysis period (2000 to 2007). The method used to identify companies that practiced income smoothing was proposed by Eckel (1981), based on the comparison between the coefficient of variability of gross revenue and net profit of the company. Following identification, univariate analysis in the form of the ANOVA test was employed to verify the existence of significant differences in variables between groups of smoothers and non-smoothers firms. The test resulten
dc.description.sponsorshipCoordenação de Aperfeiçoamento de Pessoal de Nível Superiorpt_BR
dc.languagept_BRpt_BR
dc.publisherUniversidade do Vale do Rio do Sinospt_BR
dc.rightsopenAccesspt_BR
dc.subjectgerenciamento de resultadospt_BR
dc.subjectearnings managementen
dc.titleFatores motivadores e limitadores do alisamento de resultados (income smoothing) pelas empresas listadas na Bovespapt_BR
dc.typeDissertaçãopt_BR


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