The main objective of this work is to study the information quality in enterprises belonging to sectors identified as associated with tax evasion. It unveils that the information quality is directly linked to earnings management in companies. Therefore, it was necessary to understand not only the definition of earnings management, the common practices carried out by earnings management companies but also to find the methodology of detection to apply in the companies encompassed in this study. For this matter, there have been used four models to elect earnings management: the accruals model of Dechow and Dichev (2002), the persistence of the results of Shipper and Vincent (2003), predictability of results of Lipe (1990) and income smoothing of Watts and Zimmerman (1986). They are all implemented using a database in panel data on 89.819 Portuguese companies, between the years 2005-2013. The results found are in line with the expected, showing evidence that the information quality tends to be lower in sectors identified as associated with tax evasion. All in all, we can infer that companies included in these sectors tend to use earnings management in order to obtain objective benefits from different sources.
Date of Award | 22 Jul 2016 |
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Original language | Portuguese |
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Awarding Institution | - Universidade Católica Portuguesa
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Supervisor | Paulo Alves (Supervisor) & Ricardo Cunha (Co-Supervisor) |
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- Mestrado em Auditoria e Fiscalidade
Qualidade da informação nos setores identificados como associados a práticas de evasão fiscal
Rodrigues, D. O. (Student). 22 Jul 2016
Student thesis: Master's Thesis