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A decadência financeira e a gestão de resultados: uma revisão sistemática de literatura
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Abstract(s)
Esta dissertação elabora uma revisão de literatura sobre a decadência financeira e a gestão de resultados, com o objetivo de: a) discutir o estado da arte e b) identificar as lacunas e os contributos que possam ser explorados e desenvolvidos em estudos futuros. A metodologia utilizada na realização deste trabalho permite reunir, analisar e sintetizar os resultados de diversas publicações relevantes sobre o tema. Os resultados obtidos revelam que existe uma relação positiva entre a gestão de resultados e a ocorrência de dificuldades financeiras nas empresas. Empresas em dificuldades financeiras recorrem frequentemente à manipulação de resultados, influenciadas por fatores como a estrutura de propriedade e a produtividade de marketing. Estratégias que equilibram ganhos de curto prazo com sustentabilidade a longo prazo demonstram melhores desempenhos financeiros. A governança corporativa e a remuneração dos gestores são cruciais para a estabilidade financeira, com a cobertura mediática atuando como um mecanismo de vigilância. A competência e independência dos auditores são essenciais para garantir práticas contabilísticas íntegras, e a ética na gestão e auditoria é fundamental para a qualidade dos relatórios financeiros. Estes elementos são determinantes para a transparência, a prevenção de fraudes e a sustentabilidade financeira das empresas. No entanto, os artigos selecionados reforçam a necessidade de investigações mais aprofundadas como, por exemplo, a importância de explorar como a incerteza da política económica e a governança corporativa influenciam a gestão de resultados em diferentes contextos. Outras áreas promissoras incluem o impacto do ciclo de vida das empresas na qualidade dos accruals discricionários, a relação entre tipos de endividamento e dificuldades financeiras, e a resposta de diferentes grupos de proprietários. Também vale a pena investigar a eficácia das novas tecnologias de auditoria e a influência das características demográficas dos CFOs na manipulação financeira. Estes temas podem oferecer uma compreensão mais profunda da relação entre dificuldades financeiras e gestão de resultados.
This thesis provides a systematic literature review on financial distress and earnings management, aiming to: a) assess the state of the art and b) identify gaps and contributions that can be explored and developed in future studies. The methodology used in this work allows for gathering, analyzing, and synthesizing the results of various relevant publications and studies on the topic. The findings reveal a positive relationship between earnings management and corporate financial distress. Companies facing financial difficulties often resort to earnings management, influenced by factors such as ownership structure and marketing productivity. Strategies that balance short-term gains with long-term sustainability demonstrate better financial performance. Corporate governance and executive compensation are crucial for financial stability, with media coverage acting as a watchdog. The competence and independence of auditors are essential for ensuring accurate accounting practices, and ethics in management and auditing are fundamental for the quality of financial reports. These elements are key to transparency, fraud prevention, and the financial sustainability of companies. However, the selected articles highlight the need for further investigation, such as exploring how economic policy uncertainty and corporate governance influence earnings management in different contexts. Other promising areas include the impact of the business lifecycle on the quality of discretionary accruals, the relationship between types of debt and financial difficulties, and the response of different groups of owners. It is also worth investigating the effectiveness of new auditing technologies and the influence of CFOs' demographic characteristics on financial manipulation. These topics could offer a deeper understanding of the relationship between financial difficulties and earnings management.
This thesis provides a systematic literature review on financial distress and earnings management, aiming to: a) assess the state of the art and b) identify gaps and contributions that can be explored and developed in future studies. The methodology used in this work allows for gathering, analyzing, and synthesizing the results of various relevant publications and studies on the topic. The findings reveal a positive relationship between earnings management and corporate financial distress. Companies facing financial difficulties often resort to earnings management, influenced by factors such as ownership structure and marketing productivity. Strategies that balance short-term gains with long-term sustainability demonstrate better financial performance. Corporate governance and executive compensation are crucial for financial stability, with media coverage acting as a watchdog. The competence and independence of auditors are essential for ensuring accurate accounting practices, and ethics in management and auditing are fundamental for the quality of financial reports. These elements are key to transparency, fraud prevention, and the financial sustainability of companies. However, the selected articles highlight the need for further investigation, such as exploring how economic policy uncertainty and corporate governance influence earnings management in different contexts. Other promising areas include the impact of the business lifecycle on the quality of discretionary accruals, the relationship between types of debt and financial difficulties, and the response of different groups of owners. It is also worth investigating the effectiveness of new auditing technologies and the influence of CFOs' demographic characteristics on financial manipulation. These topics could offer a deeper understanding of the relationship between financial difficulties and earnings management.
Description
Keywords
Dificuldades financeiras Gestão de resultados Impactos Custo Revisão sistemática de literatura