| dc.description.abstract | In Brazil, the changes in international accounting standards in relation to the process of convergence to International Financial Reporting Standards (IFRS), the practice of results management (GR) in that decade. However, the search is not a national scenario, since the information is related to the use of the coefficient of response to profit (ERC). According to international studies, one of the phenomena that have been occurring in recent years has been its decline. The results of these studies show that the results of the research are unknown. Your purchases are made by the market and are canceled, which makes the GR level may have advanced over time. What is the context, the present paper seeks to answer the following research topic: How does the Results Response Coefficient (ERC) behave considering the applications and impacts of the adoption of International Financial Reporting Standards (IFRS) on the practice of management of results (GR) and information on accounting information for the Brazilian capital market? Therefore, this research lasted at the time of the counting of the financial statements disclosed by all the companies listed on the BM & FBovespa, from 2000 to 2016, in order to verify, through its metrics, as the ERC, the same or not. From that point on,we verified the possibility of GR and its influence on the ERC, as well as its behavior in the pre (2000-2009) and post-harmonization (2010-2016) accounting periods. Specifically, we attempted to test and identify an influence of some determinants cited in the literature on ERC. As a research methodology, the panel data version was used for a review of ERC's and later Modified Business Models (JM) and Performance Matching (PM) for the generation of discretionary additions. The results of the research pointed out what were the results for the quarterly profit is relevant to a decision making of the users and an IFRS variable corroborates with this relevance. The same thing still makes a difference for GR levels at post-IFRS moments for the JM and PM models. Thus, a hypothesis 1, of this paper, where it is expected that there is an increase of ERC, in the light of IFRS, was not rejected. This is because, in some of the models, the impact of IFRS has been positive and significant, ie, it raises the ERC. Subsequently, the JM model and the PM model were used to determine discretionary accruals (AD). The main finding refers to the negative or restrictive impact of the IFRS variable on discretionary accruals. This indicates that the GR has diminished, and finally, rejecting an 2. The winners of the previous year were not defined as dependent (ERC) and independent (AD) alternatives, in addition to size, growth opportunity, profit persistence, leverage and beta risk as determinants of ERC. Initially, as control variables, they were used to explain the behavior of ERC. Moreover, in no case was a bonus accumulator large, rejected by a third hypothesis of research. Another factor to be highlighted is the lack of relevance of the variable. This variable may not be described as contributing to ERC, but attenuates the information contained in the literature. Because of some economic problems, the models were re-estimated by GLS. However, as variables of interest GR and IFRS in both permanent models intact. You were the most variables, you have been deactivated to 4, 5, 6 and 8 | |
