Banca de QUALIFICAÇÃO: Dimmitre Morant Vieira Gonçalves Pereira

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : Dimmitre Morant Vieira Gonçalves Pereira
DATE: 06/02/2023
TIME: 15:00
LOCAL: Plataforma teams: ID da Reunião: 272 032 330 404 Senha: nopYH5
TITLE:

An analysis of the effects of implementing the accruals accounting regime on the production of accounting information in local governments: earnings management strategies adopted by Brazilian municipalities

KEY WORDS:

competency regime, results management, public sector.

PAGES: 58
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The objective of this work is to analyze the main results management strategies adopted by local municipal governments due to the implementation of the accounting regime of accruals - RCA based on IPSAS. Considering that studies on results management in local municipal governments to date focus only on the detection of aggregated discretionary accruals using the Jones model (1991) and six years after the implementation plan of the Corporate Accounting Procedures - PIPCP, inserting in the public sector financial statements the obligation of the RCA in recognition,  measurement and evidence of the main groups of accounts involved in management processes such as depreciation, amortization and impairment of fixed assets and infrastructure, no investigations were conducted on how management is practiced in the municipalities and what are the main strategies used in the manipulation of specific discretionary accruals taking into account the findings of the international literature on these strategies. This is an exploratory-descriptive study of quantitative approach designed to identify significant differences in results management strategies through specific discretionary accruals adopted by the 5,568 Brazilian municipal local governments during the nine-year period and the political and socioeconomic factors related to these strategies. For this, econometric models of detection of discretionary accruals consolidated in the literature on results management of the private and public sectors will be used.

BANKING MEMBERS:
Externo à Instituição - DIEGO RODRIGUES BOENTE
Interno - 2478208 - ABIMAEL DE JESUS BARROS COSTA
Externo à Instituição - ANDRÉ CARLOS BUSANELLI DE AQUINO - USP
Presidente - 1450485 - JOMAR MIRANDA RODRIGUES