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Influence of International Accounting Convergence on the Level of Earnings Management in both Brazilian and Chilean Companies
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Author(s): Alini da Silva (Regional University of Blumenau, Brazil), Caroline Sulzbach Pletsch (Regional University of Blumenau, Brazil), Roberto Carlos Klann (Regional University of Blumenau, Brazil), Luiza Betânia Fasolin (Regional University of Blumenau, Brazil)and Jorge Eduardo Scarpin (Federal University of Paraná, Brazil)
Copyright: 2015
Pages: 24
Source title:
Standardization of Financial Reporting and Accounting in Latin American Countries
Source Author(s)/Editor(s): Isabel Lourenço (University Institute of Lisbon, Portugal)and Maria Major (University Institute of Lisbon, Portugal)
DOI: 10.4018/978-1-4666-8453-9.ch009
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Abstract
This study aimed to analyze the influence of international accounting convergence in the level of earnings management in both Brazilian and Chilean companies. The sample was composed by the Brazilian and Chilean firms listed in Thomson ONE Banker database and presenting the data needed for the research. The study period was that between 2004 and 2012. Descriptive, document and quantitative research was conducted, with the application of the KS Model, t Test for independent samples and panel analysis. In Chilean companies, it was found that the greater the variation of revenue, the greater the tendency to use discretionary accruals. In Brazilian companies, it became clear that the larger the firm, the higher the earnings management. It was concluded that the adoption of IFRS by Brazilian and Chilean firms contributed to the reduction of discretionary accruals and, therefore, earnings management, although this effect was significant only in Chilean companies.
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