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Abstract(s)
Este trabalho, realizado no âmbito do mestrado em Finanças, na modalidade de dissertação, estuda a temática da manipulação de resultados contabilísticos pela indústria têxtil, analisando motivações para a manipulação, formas de manipulação e as metodologias para a sua deteção. O conceito de manipulação de resultados é entendido como a prática que tem como objetivo manipular resultados positivamente ou negativamente para chegar a valores pretendidos, com o intuito de serem retiradas vantagens, quer para um indivíduo ou para uma entidade. Desenvolvo neste trabalho, através da metodologia dos accruals baseada no modelo de Dechow e Dichev (2002), uma análise de quais as variáveis que melhor explicam a manipulação de resultados das empresas do setor têxtil. Os resultados obtidos vão de encontro aos esperados, ficando provado empiricamente a existência de indícios da prática de manipulação de resultados na indústria têxtil.
Concluí que, entre diversas variáveis significantes para perceber a magnitude da manipulação das empresas em questão, as mais influentes são a volatilidade dos resultados relatados, a volatilidade das vendas e a dimensão da empresa.
This Masters in Finance dissertation studies the accounting earnings management practice for the Portuguese textile industry, analyzing motivations for manipulation, forms of manipulation and methodologies for detecting this practice. The concept of earnings management is understood as the practice that aims to manipulate reported results positively or negatively to reach intended values, so that advantages are obtained for either an individual or an entity. Using the accruals based methodology on the Dechow and Dichev (2002) model, an analysis was performed to understand which variables best explain the manipulation of the companies in the textile industry sector. The obtained results are similar with the ones we expected, empirically proving existence of evidence of the practice earnings management in the textile industry. It was concluded that among several significant variables determining earnings manipulation, the most influential are the volatility of the reported results, volatility of the sales and firms size.
This Masters in Finance dissertation studies the accounting earnings management practice for the Portuguese textile industry, analyzing motivations for manipulation, forms of manipulation and methodologies for detecting this practice. The concept of earnings management is understood as the practice that aims to manipulate reported results positively or negatively to reach intended values, so that advantages are obtained for either an individual or an entity. Using the accruals based methodology on the Dechow and Dichev (2002) model, an analysis was performed to understand which variables best explain the manipulation of the companies in the textile industry sector. The obtained results are similar with the ones we expected, empirically proving existence of evidence of the practice earnings management in the textile industry. It was concluded that among several significant variables determining earnings manipulation, the most influential are the volatility of the reported results, volatility of the sales and firms size.