Manipulação de resultados
: o caso da indústria têxtil portuguesa

  • Mário Lima Carneiro Garcia Diniz (Student)

Student thesis: Master's Thesis

Abstract

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.
Date of Award14 Jul 2015
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorRicardo Cunha (Supervisor) & Paulo Alves (Co-Supervisor)

Designation

  • Mestrado em Finanças

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