Does national corruption encourage earnings management? A comparison of countries on the European and American continents
We analyzed the effect of national corruption perceived by the population on earnings management. Our sample consisted of 3,239 companies from 38 countries located in four geopolitical regions of the American and European continents between 2012-2019, analyzed using regression with panel data. We...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Universidade Federal do Ceará
2023-01-01
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| Series: | Contextus |
| Subjects: | |
| Online Access: | http://www.periodicos.ufc.br/contextus/article/view/81163 |
| _version_ | 1797938396162686976 |
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| author | Allison Manoel de Sousa Rayane Camila da Silva Sousa Renata Orsato Romualdo Douglas Colauto |
| author_facet | Allison Manoel de Sousa Rayane Camila da Silva Sousa Renata Orsato Romualdo Douglas Colauto |
| author_sort | Allison Manoel de Sousa |
| collection | DOAJ |
| description |
We analyzed the effect of national corruption perceived by the population on earnings management. Our sample consisted of 3,239 companies from 38 countries located in four geopolitical regions of the American and European continents between 2012-2019, analyzed using regression with panel data. We found that increasing levels of perceived corruption implies an increase in earnings management practices. Behavior that does not occur in the same way when considering the different geopolitical regions, because it occurs only in Latin American, North America and the Caribbean, but is non-existent in the other regions. We provide evidence that the perception of national corruption is a trigger for managers to change accounting choices.
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| first_indexed | 2024-04-10T18:59:14Z |
| format | Article |
| id | doaj.art-759b1b48eeda4d1fa3c586f947d95e80 |
| institution | Directory Open Access Journal |
| issn | 1678-2089 2178-9258 |
| language | English |
| last_indexed | 2024-04-10T18:59:14Z |
| publishDate | 2023-01-01 |
| publisher | Universidade Federal do Ceará |
| record_format | Article |
| series | Contextus |
| spelling | doaj.art-759b1b48eeda4d1fa3c586f947d95e802023-01-31T11:14:13ZengUniversidade Federal do CearáContextus1678-20892178-92582023-01-012110.19094/contextus.2023.81163Does national corruption encourage earnings management? A comparison of countries on the European and American continents Allison Manoel de Sousa0Rayane Camila da Silva Sousa1Renata Orsato2Romualdo Douglas Colauto3Federal University of Paraná (UFPR) Federal University of Paraná (UFPR) Federal University of Paraná (UFPR) Federal University of Paraná (UFPR) We analyzed the effect of national corruption perceived by the population on earnings management. Our sample consisted of 3,239 companies from 38 countries located in four geopolitical regions of the American and European continents between 2012-2019, analyzed using regression with panel data. We found that increasing levels of perceived corruption implies an increase in earnings management practices. Behavior that does not occur in the same way when considering the different geopolitical regions, because it occurs only in Latin American, North America and the Caribbean, but is non-existent in the other regions. We provide evidence that the perception of national corruption is a trigger for managers to change accounting choices. http://www.periodicos.ufc.br/contextus/article/view/81163AmericaEuroperesults managementperception of corruptionquality of accounting information |
| spellingShingle | Allison Manoel de Sousa Rayane Camila da Silva Sousa Renata Orsato Romualdo Douglas Colauto Does national corruption encourage earnings management? A comparison of countries on the European and American continents Contextus America Europe results management perception of corruption quality of accounting information |
| title | Does national corruption encourage earnings management? A comparison of countries on the European and American continents |
| title_full | Does national corruption encourage earnings management? A comparison of countries on the European and American continents |
| title_fullStr | Does national corruption encourage earnings management? A comparison of countries on the European and American continents |
| title_full_unstemmed | Does national corruption encourage earnings management? A comparison of countries on the European and American continents |
| title_short | Does national corruption encourage earnings management? A comparison of countries on the European and American continents |
| title_sort | does national corruption encourage earnings management a comparison of countries on the european and american continents |
| topic | America Europe results management perception of corruption quality of accounting information |
| url | http://www.periodicos.ufc.br/contextus/article/view/81163 |
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