Banca de QUALIFICAÇÃO: ANNANDY RAQUEL PEREIRA DA SILVA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : ANNANDY RAQUEL PEREIRA DA SILVA
DATE: 13/01/2022
TIME: 15:00
LOCAL: Videoconferência
TITLE:

CHARACTERISTICS OF BRAZILIAN CEOS AND EARNINGS MANAGEMENT

KEY WORDS:

CEO. Earnings Management. High-Echelon Theory.

PAGES: 38
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This research, it was supported by Agency Theory, High-Echelon Theory and Accounting Choices Theory, aims to investigate the relationship between the characteristics of Brazilian CEOs and Earnings Management. To this end, the time lapse from 2016 to 2019 will be used, comprising all non-financial companies listed in B3. The characteristics studied will be: remuneration, duality, age, gender, training, term of office, participation in board meetings and familiarity with the administrator of the issuer or controlled. Information regarding CEOs data will be collected in the Reference Form available on the B3 website, and the others in the Economática®. The GR will be measured by the accruals, using the Pae model (2005).

BANKING MEMBERS:
Externa à Instituição - Kallyse Priscila Soares de Oliveira - UFERSA
Interno - 1561014 - ADILSON DE LIMA TAVARES
Presidente - 2241320 - ATELMO FERREIRA DE OLIVEIRA