Earnings management: detection proxies and motivational factors

• Grant number: 10/20443-6
• Support Opportunities: Regular Research Grants
• Start date: July 01, 2011
• End date: June 30, 2013
• Field of knowledge: Applied Social Sciences - Administration - Accounting
• Principal Investigator: Elionor Farah Jreige Weffort
• Grantee: Elionor Farah Jreige Weffort
• Host Institution: Centro Universitário Álvares Penteado. Fundação Escola de Comércio Álvares Penteado (FECAP). São Paulo , SP, Brazil
• Associated researchers: Afrânio Márcio Corrêa Vieira ; Aldy Fernandes da Silva

Abstract

This project aims to (i) analyse earnings management detection models (proxies) used in previous studies to test if changes in the models could improve their reliability; (ii) identify and analyse earnings management motivational or explanatory factors, diagnosing aspects that should be addressed by regulatory and inspection bodies; (iii) develop a new approach to earnings management motivational factors research using a more consistent statistical methodology to longitudinal data. Given the characteristics of this project, we organized a multidisciplinary team including training in the areas of Accounting and Statistics. Companies' financial informationand other data will be collected; structured in a database for analysis and modeling and; madeavailable for public use in future researches. We expected that this research will contribute to the increase of scientific knowledge in earnings management and help the Brazilian regulatory and inspection bodies. (AU)