Earnings management no contexto do setor público empresarial europeu

Abstract

O presente trabalho propôs-se a estudar a prática de Earnings Management no contexto do sector público empresarial europeu para o período entre 1999 e 2004. O principal objetivo prendeu-se na identificação dos fatores que incentivam os gestores das empresas públicas a desenvolver comportamentos oportunistas e a enveredar pela manipulação contabilística. A Metodologia de investigação teve como base as abordagens de Burgstahler e Dichev (1997) e Jones (1991) a partir das quais se formularam dois modelos de investigação estimados segundo a metodologia de dados em painel.

This work aimed to study the practice of Earnings Management, in the context of European public sector, for the period between 1999 and 2004. The main goal focuses on identifying factors that encourage managers of public enterprises to develop their opportunistic behavior, as well as encorauraging then toembark on accounting manipulation. The research methodology was based on Burgstahler and Dichev (1997) and Jones (1991) approaches. from which were formulated two research models. These models were estimated using the methodology of panel data.