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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA)
Viana Junior, D. B. C., Lourenço, I. M. E. C. & Martins, O. S. (2019). The effect of macroeconomic instability on earnings management in developed versus emerging countries. In Kassai, J. R. (Ed.), XIX USP International Conference in Accounting. São Paulo: Departamento de Contabilidade e Atuária da Faculdade de Economia Administração Contabilidade e Atuárias da Universidade de São Paulo.
Exportar Referência (IEEE)
D. B. Junior et al.,  "The effect of macroeconomic instability on earnings management in developed versus emerging countries", in XIX USP Int. Conf. in Accounting, Kassai, J. R., Ed., São Paulo, Departamento de Contabilidade e Atuária da Faculdade de Economia Administração Contabilidade e Atuárias da Universidade de São Paulo, 2019
Exportar BibTeX
@inproceedings{junior2019_1716074576875,
	author = "Viana Junior, D. B. C. and Lourenço, I. M. E. C. and Martins, O. S.",
	title = "The effect of macroeconomic instability on earnings management in developed versus emerging countries",
	booktitle = "XIX USP International Conference in Accounting",
	year = "2019",
	editor = "Kassai, J. R.",
	volume = "",
	number = "",
	series = "",
	publisher = "Departamento de Contabilidade e Atuária da Faculdade de Economia Administração Contabilidade e Atuárias da Universidade de São Paulo",
	address = "São Paulo",
	organization = "USP",
	url = "https://congressousp.fipecafi.org/Congresso/Anais"
}
Exportar RIS
TY  - CPAPER
TI  - The effect of macroeconomic instability on earnings management in developed versus emerging countries
T2  - XIX USP International Conference in Accounting
AU  - Viana Junior, D. B. C.
AU  - Lourenço, I. M. E. C.
AU  - Martins, O. S.
PY  - 2019
SN  - 2676-0061
CY  - São Paulo
UR  - https://congressousp.fipecafi.org/Congresso/Anais
AB  - This study analyzes the effect of macroeconomic instability on both accrual-based and real earnings management, explicitly examining how this relationship compares between developed and emerging countries. The empirical study relies on a worldwide sample of 92,501 firm-year observations from 38 countries. Based on several variables related to economic environment conditions, we construct a macroeconomic instability index for each analyzed country, which change over the years. Econometric models are estimated using Ordinary Least Squares (OLS) approach, controlled for industry and year fixed effects. Our findings suggest that high levels of macroeconomic instability mitigate accrual-based earnings management in developed economies, whereas it encourages earnings manipulation by accruals in emerging ones. Findings also indicate a trade-off between accrual-based and real earnings management, but only in emerging countries. Overall, this study adds to the literature on the effect of economic environment on accounting quality and fills a gap in the previous literature focused on financial crises, by addressing macroeconomic instability for each year and country and broadening the discussion in different institutional contexts.
ER  -