PROPENSÃO AO GERENCIAMENTO DE RESULTADOS EM EMPRESAS FAMILIARES E NÃO FAMILIARES
DOI:
https://doi.org/10.22561/cvr.v33i3.7492Palavras-chave:
Gerenciamento de resultados, Empresas familiares, Empresas não familiares, Incentivos ao gerenciamento de resultadosResumo
Este estudo analisou os incentivos e a propensão ao Gerenciamento de Resultados (GR) em empresas familiares e não familiares. Pesquisa descritiva, foi realizada por meio de levantamento e abordagem quantitativa dos dados. A amostra do estudo correspondeu a 182 contadores de empresas familiares e não familiares. Os resultados demonstraram que técnicas semelhantes de GR são realizadas pelas empresas familiares e não familiares, bem como diferentes incentivos impulsionam a utilização de tais técnicas. Infere-se que as empresas familiares estão menos propensas ao GR. Os achados também revelam que a atividade econômica e os incentivos fiscais estão relacionados à propensão ao GR. O estudo contribui ao demostrar que empresas realizam técnicas de GR, as quais são motivadas por diferentes incentivos. Esses resultados revelam a necessidade de criação de normatizações para a redução de tais práticas e aumento da qualidade da informação contábil. Além disso, ao demonstrar que empresas familiares apresentam menor propensão ao gerenciamento de resultados, demonstra-se que a propriedade da empresa pode ser um fator explicativo para o aumento da qualidade da informação contábil.
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