Determinants of smoothing accounting results in Brazilian telephone companies listed on the Brazilian stock exchange

Authors

DOI:

https://doi.org/10.6008/CBPC2179-684X.2021.003.0023

Keywords:

Smoothing results, Determinant causes, Telephone companies

Abstract

The present study aimed to identify which are the determinant causes of the smoothing practice, that is, mitigation of the accounting results in telephone companies listed on B3 - Brasil, Bolsa, Balcão. Methodologically, the research was configured as descriptive, documentary and quantitative. For the operationalization of the research, multiple linear regression was applied, with a sample composed of all the Brazilian telephone companies listed in B3. With that, it was concluded that the companies smoothed their results through data manipulation, and that the variable size was shown to be the most relevant in all periods. The discourse promoted by this research contributes to a better knowledge about the smoothing of results and its determining factors, and can influence the users of accounting information, who use the statements of these companies, to make the best decisions.

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Author Biographies

Bartolomeu Dias de Castro, Faculdade de Ciências Aplicadas e Sociais de Petrolina

Possui graduação em Ciências Contábeis pela Faculdade de Ciências Aplicadas e Sociais de Petrolina(2020).

Raimundo Nonato Lima Filho, Universidade de Pernambuco

Doutor em Controladoria e Contabilidade pela Universidade de São Paulo (USP) e Doutor em Administração pela Universidade Federal da Bahia (UFBA), possui Pós-Doutorado pela Universidade Federal da Paraíba (UFPB). É Professor da Universidade de Pernambuco (UPE) e da Autarquia Educacional do Vale do São Francisco (AEVSF). Professor Permanente dos Mestrados Profissionais: Administração Publica (UNIVASF) e Tecnologia Ambiental (ITEP) e Pesquisador do Grupo de Pesquisa Métodos Quantitativos para Tomada de Decisão (UPE). Atua principalmente nas seguintes linhas de pesquisa: Contabilidade Humana, Contabilidade Comportamental, Pesquisa e Educação em Administração e Contabilidade - Aspectos Psicológicos e Comportamentais (cognição, metacognição, autorregulação). Atualmente preside a TOTH - Associação Acadêmica que tem o objetivo de promover eventos e pesquisas científicas.

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Published

2021-06-29

Issue

Vol. 12 No. 3 (2021): Revista Brasileira de Administração Científica - Jul, Ago, Set 2021

Section

Contabilidade Geral

License

Copyright (c) 2021 Brazilian Journal of Scientific Administration

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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

The CBPC - Companhia Brasileira de Produção Científica (Brazil CNPJ: 11.221.422/0001-03) the material rights of the published works. The rights relate to the publication of the work anywhere in the world, including rights to renewals, expansions and dissemination of the contribution, as well as other subsidiary rights. All electronically published works may subsequently be published in printed collections under the coordination of this company and / or its partners. The authors preserve the copyright, but are not allowed to publish the contribution in another medium, printed or digital, in Portuguese or in translation.