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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) 
Andrade, D., Viana, D. B. C., Jr., Ponte, V. & Domingos, S. R. M. (2023). Political–economic instability and earnings management in an emerging market: The case of the 2016 Presidential Impeachment in Brazil. Asian Review of Accounting. 31 (3), 349-366
Exportar Referência (IEEE) 
D. Andrade et al.,  "Political–economic instability and earnings management in an emerging market: The case of the 2016 Presidential Impeachment in Brazil", in Asian Review of Accounting, vol. 31, no. 3, pp. 349-366, 2023
Exportar BibTeX 
@article{andrade2023_1783065048861,
	author = "Andrade, D. and Viana, D. B. C., Jr. and Ponte, V. and Domingos, S. R. M.",
	title = "Political–economic instability and earnings management in an emerging market: The case of the 2016 Presidential Impeachment in Brazil",
	journal = "Asian Review of Accounting",
	year = "2023",
	volume = "31",
	number = "3",
	doi = "10.1108/ARA-06-2022-0154",
	pages = "349-366",
	url = "https://www.emerald.com/insight/content/doi/10.1108/ARA-06-2022-0154/full/html"
}
Exportar RIS 
TY  - JOUR
TI  - Political–economic instability and earnings management in an emerging market: The case of the 2016 Presidential Impeachment in Brazil
T2  - Asian Review of Accounting
VL  - 31
IS  - 3
AU  - Andrade, D.
AU  - Viana, D. B. C., Jr.
AU  - Ponte, V.
AU  - Domingos, S. R. M.
PY  - 2023
SP  - 349-366
SN  - 1321-7348
DO  - 10.1108/ARA-06-2022-0154
UR  - https://www.emerald.com/insight/content/doi/10.1108/ARA-06-2022-0154/full/html
AB  - Purpose: This study analyzes earnings management among Brazilian public firms during the 2016 Presidential Impeachment.
Design/methodology/approach
Design/methodology/approach: The sample comprises, as a treatment group, 721 firm-quarter observations relating to Brazilian listed firms. It also considers a control group of listed firms from Mexico, which were not affected by the exogenous shock analyzed (i.e. the 2016 Presidential Impeachment in Brazil). The firms' quarterly financial data cover the period between 2013 and 2018.
Findings
Findings: Considering several proxies related to earnings management by accruals, the main findings suggest a negative relationship between the 2016 impeachment event and the level of discretionary accruals, suggesting that Brazilian firms tended to reduce their earnings management levels during the impeachment process. The results are robust whether the control group is considered or not.
Originality/value
Originality/value: This study brings new empirical evidence to the literature on accounting information quality about the role of the economic and political environment in earnings management, especially in weak institution countries characterized by institutional voids and higher levels of corruption.
ER  -