Purpose This study examines whether Brazilian health insurance companies (HICs) engage in earnings management through discretionary accruals or operational decisions by refraining from reporting a low indicator of sustainability in the market (IDSM). Design/methodology/approach The study used...

Objective - This research studied whether health plan companies (HPCs) use earnings management to avoid reporting a low indicator of sustainability in the market (IDSM). In Brazil, the National Agency of Supplementary Health (ANS) regulates HPCs. The agency established a qualification program...

This paper has the purpose to present empirical evidence that Brazilian public companies practice earnings management as a response to capital market incentives. After a brief literature review, it will be documented evidences that Brazilian public companies manage their earnings to: a) Avoid...

The main reason for requiring rotation of independent auditors is to preserve independence and ethics in the relationship between the audited company and its external auditing firm and consequently to reduce accounting fraud and errors. To investigate whether this procedure was effective in the...

This article examines whether enhanced corporate governance, auditing by one of the Big Four and auditors' opinions, are associated with the propensity to engage in earnings management through accounting choices or operational decisions in Brazil. Although there are some studies on earnings...

This paper investigates whether the degree of tax aggressiveness is a determinant of accounting conservatism. The taxable income has a dependent relationship with the accounting income in the Brazilian corporate income tax system. One way to reduce the corporate tax base is to adopt conservative...