PROPENSÃO AO GERENCIAMENTO DE RESULTADOS EM EMPRESAS FAMILIARES E NÃO FAMILIARES

Autores

  • Micheli Aparecida Lunardi Universidade Regional de Blumenau
  • Darclê Costa Silva Haussmann Universidade Regional de Blumenau
  • Roberto Carlos Klann Universidade Regional de Blumenau

DOI:

https://doi.org/10.22561/cvr.v33i3.7492

Palavras-chave:

Gerenciamento de resultados, Empresas familiares, Empresas não familiares, Incentivos ao gerenciamento de resultados

Resumo

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.

Biografia do Autor

Micheli Aparecida Lunardi, Universidade Regional de Blumenau

Doutora em Ciências Contábeis e Administração pela Universidade Regional de Blumenau. Rua Antônio da Veiga, 140 - Itoupava Seca, Blumenau - SC, 89030-903, 47 3321-0200, malunardi@furb.br.

https://orcid.org/0000-0003-0622-928X

Darclê Costa Silva Haussmann, Universidade Regional de Blumenau

Doutora em Ciências Contábeis e Administração pela Universidade Regional de Blumenau. Rua Antônio da Veiga, 140 - Itoupava Seca, Blumenau - SC, 89030-903, 47 3321-0200, darcle@furb.br.

https://orcid.org/0000-0002-6647-4722

Roberto Carlos Klann, Universidade Regional de Blumenau

Doutor em Ciências Contábeis e Administração pela Universidade Regional de Blumenau. Professor no PPGCC – Universidade Regional de Blumenau, Rua Antônio da Veiga, 140 - Itoupava Seca, Blumenau - SC, 89030-903, 47 3321-0200, rklann@furb.br.

https://orcid.org/0000-0002-3498-0938

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Publicado

2023-01-23

Como Citar

LUNARDI, M. A.; HAUSSMANN, D. C. S. .; KLANN, R. C. . PROPENSÃO AO GERENCIAMENTO DE RESULTADOS EM EMPRESAS FAMILIARES E NÃO FAMILIARES. Contabilidade Vista & Revista, [S. l.], v. 33, n. 3, p. 132-153, 2023. DOI: 10.22561/cvr.v33i3.7492. Disponível em: https://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/7492. Acesso em: 4 fev. 2023.

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