Banca de QUALIFICAÇÃO: Antônio Jose Rosa da Silva

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : Antônio Jose Rosa da Silva
DATE: 28/02/2023
TIME: 14:30
LOCAL: Ambiente Virtual Teams
TITLE:

Earnings Management in the midst of ceo turnover in brazilian financial institutions.

KEY WORDS:

Earnings Management, Financial Institutions, CEO. 

PAGES: 39
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The purpose of this study is to investigate the impact of CEO turnover in Brazilian public and private financial institutions on earnings management, through the accounting of credit operations. This study is based on models that use specific discretionary accruals of loan loss provisions as a proxy for earnings management, through two-stage models. In the first stage, the discretionary portion of loan loss provisions is calculated, and in the second stage, the calculated portion is used as the dependent variable in a second model to investigate earnings management. Initially, 20 financial institutions will be selected, consisting of multiple banks and holders of commercial credit portfolios. The justification for this study is based on three pillars: the study provides a theoretical contribution by addressing a topic that has not yet been addressed in national literature; the social relevance of financial institutions and accounting are addressed in the study, which illustrates cases of public banks whose CEOs have an average tenure of approximately 1 year, raising curiosity about the impact of this turnover on accounting information; it is expected to foster practical applications through discussions on accounting applied to financial institutions, for the development of a more efficient and transparent financial system, as well as responsible management of public financial companies.

BANKING MEMBERS:
Externo à Instituição - ANTONIO LOPO MARTINEZ
Presidente - 1804227 - DANIELLE MONTENEGRO SALAMONE NUNES
Interno - 1999345 - JOSE ALVES DANTAS