EFFECT OF COMPLEX IN BUSINESS MANAGEMENT BRAZILIAN RESULTS
DOI:
https://doi.org/10.22561/cvr.v31i1.3851Keywords:
Industrial complexity, Complexity of business, Organizational complexity, Results managementAbstract
The aim of the study was to analyze the effect of business complexity in managing results of Brazilian companies. The methodology can be characterized as descriptive, document and quantitative. The sample consisted of 110 companies listed on B3, in the period between the years 2010 to 2013. The data collection was conducted by Thomson database, forms of references of companies, notes and record data. For data analysis was used statistical techniques such as multiple linear regression, descriptive statistics, information entropy, TOPSIS method and panel data regression through SPSS and STATA. The results showed that the market experiences of businesses and the profitability of equity increased earnings management level of the companies analyzed. On the other hand, long-term debt and total complexity helped to reduce this opportunistic practice managers. It is concluded that the complexity of business increases the opportunistic practice managers when in Empesa we present forms of complexity individually, but can also contribute to their reduction, especially when the company has jointly various measures of complexity.
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