Sticky Costs Behavior and Earnings Management

This study aims to analyze the relationship between cost asymmetry (Sticky Costs) behavior and earnings management practices of Brazilian companies. The methodology refers to descriptive, documentary and quantitative research. The sample comprised 160 Brazilian companies listed on BM&FBovespa...

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Autores principales:	Alini da Silva, Vinícius Costa da Silva Zonatto, Cristian Baú Dal Magro, Roberto Klann
Formato:	article
Lenguaje:	EN PT
Publicado:	FUCAPE Business School 2019
Materias:	sticky costs earnings management management and financial accounting Business HF5001-6182
Acceso en línea:	https://doaj.org/article/374ee65371694485ba1c5f8938bbaf5a
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spelling	oai:doaj.org-article:374ee65371694485ba1c5f8938bbaf5a2021-11-11T15:48:07ZSticky Costs Behavior and Earnings Management1807-734X10.15728/bbr.2019.16.2.6https://doaj.org/article/374ee65371694485ba1c5f8938bbaf5a2019-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=123058882006https://doaj.org/toc/1807-734XThis study aims to analyze the relationship between cost asymmetry (Sticky Costs) behavior and earnings management practices of Brazilian companies. The methodology refers to descriptive, documentary and quantitative research. The sample comprised 160 Brazilian companies listed on BM&FBovespa between 2008 and 2017. Multiple linear regression models were used to analyze the data. We observed that accounting profit is affected by sticky costs behavior and by earnings management practices. Total accruals and part of earnings management are explained by costs asymmetric behavior. This paper contributes to the current research on the discussion that part of earnings management can be due to sticky costs. In addition, the results show that the Dechow, Sloan and Sweeney (1995) model could consider the asymmetry of costs as an interference variable on total accruals, in order to better estimate the discretionary accruals.Alini da SilvaVinícius Costa da Silva ZonattoCristian Baú Dal MagroRoberto KlannFUCAPE Business Schoolarticlesticky costsearnings managementmanagement and financial accountingBusinessHF5001-6182ENPTBBR: Brazilian Business Review, Vol 16, Iss 2, Pp 191-206 (2019)
institution	DOAJ
collection	DOAJ
language	EN PT
topic	sticky costs earnings management management and financial accounting Business HF5001-6182
spellingShingle	sticky costs earnings management management and financial accounting Business HF5001-6182 Alini da Silva Vinícius Costa da Silva Zonatto Cristian Baú Dal Magro Roberto Klann Sticky Costs Behavior and Earnings Management
description	This study aims to analyze the relationship between cost asymmetry (Sticky Costs) behavior and earnings management practices of Brazilian companies. The methodology refers to descriptive, documentary and quantitative research. The sample comprised 160 Brazilian companies listed on BM&FBovespa between 2008 and 2017. Multiple linear regression models were used to analyze the data. We observed that accounting profit is affected by sticky costs behavior and by earnings management practices. Total accruals and part of earnings management are explained by costs asymmetric behavior. This paper contributes to the current research on the discussion that part of earnings management can be due to sticky costs. In addition, the results show that the Dechow, Sloan and Sweeney (1995) model could consider the asymmetry of costs as an interference variable on total accruals, in order to better estimate the discretionary accruals.
format	article
author	Alini da Silva Vinícius Costa da Silva Zonatto Cristian Baú Dal Magro Roberto Klann
author_facet	Alini da Silva Vinícius Costa da Silva Zonatto Cristian Baú Dal Magro Roberto Klann
author_sort	Alini da Silva
title	Sticky Costs Behavior and Earnings Management
title_short	Sticky Costs Behavior and Earnings Management
title_full	Sticky Costs Behavior and Earnings Management
title_fullStr	Sticky Costs Behavior and Earnings Management
title_full_unstemmed	Sticky Costs Behavior and Earnings Management
title_sort	sticky costs behavior and earnings management
publisher	FUCAPE Business School
publishDate	2019
url	https://doaj.org/article/374ee65371694485ba1c5f8938bbaf5a
work_keys_str_mv	AT alinidasilva stickycostsbehaviorandearningsmanagement AT viniciuscostadasilvazonatto stickycostsbehaviorandearningsmanagement AT cristianbaudalmagro stickycostsbehaviorandearningsmanagement AT robertoklann stickycostsbehaviorandearningsmanagement
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Sticky Costs Behavior and Earnings Management

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