A corrupção nacional incentiva o gerenciamento de resultados? Uma comparação de países do continente europeu e americano
DOI:
https://doi.org/10.19094/contextus.2023.81163Palavras-chave:
América, Europa, gerenciamento de resultados, percepção de corrupção, qualidade da informação contábilResumo
O objetivo do estudo é analisar o efeito da corrupção nacional percebida pela população no gerenciamento de resultados. Analisou-se 3.239 empresas de 38 países situados em quatro regiões geopolíticas dos continentes americano e europeu, entre 2012-2019, por meio da regressão com dados em painel. Os resultados revelaram que o aumento nos níveis de percepção de corrupção implica no aumento de práticas de gerenciamento de resultados. Essa relação não ocorre da mesma forma ao considerar as diferentes regiões geopolíticas, porque ocorre apenas na América Latina, América do Norte e Caribe, mas é inexistente nas demais regiões. O estudo fornece novas evidências de que a percepção de corrupção nacional é um gatilho para que os gestores alterem as escolhas contábeis.
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