In view of this gap, the subjects that this article will discuss are identification of manipulation by real activities, the impact of real activities management on future performance and the trade-off between manipulation by accruals and by real activities, with reference to the Brazilian setting ( Lopo Martinez, 2013). Little is currently known about the impact that adoption of the IFRS has had on earnings management by companies on the Brazilian capital markets and less still is known about each of the two strategies for manipulation of results – accruals-based management and real activities management ( Medeiros Cupertino, Lopo Martinez, & da Costa, 2016). Brazil is going through a process of convergence with International Accounting Standards and since 2010 a large proportion of companies have been obliged to publish financial statements in accordance with the International Financial Reporting Standards (IFRS). Some studies, such as one by Cohen and Zarowin (2008), found that some managers reacted by trading off accruals-based management against real activities after the SOX was passed. Among other provisions, the SOX stipulates more restrictive accounting standards, with the objective of limiting management's discretion with relation to disclosure of transactions that have an effect on the company's results.
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Interest intensified after a series of financial scandals in large corporations, such as Enron, resulted in the United States passing the “Sarbanes-Oxley Act” (SOX) in July of 2002.
The international business literature has recently begun to produce a growing number of studies of the phenomenon of real activities management, and this is particularly true of North America. La revista recibe artículos de investigación en las áreas:Administración de organizaciones, Administración de la producción y operaciones, Administración de recursos humanos, Administración de tecnologías de la información, Contabilidad y Auditoria, Dirección y Liderazgo, Economía de la empresa,Ğmprendimiento,Ğntorno de los negocios, Finanzas, Investigación de operaciones, Innovación y cambio tecnológico en las organizaciones, Marketing, Micro pequeñas y medianas empresas, Planeación y estrategias, Empresariales, Teoría de la administración, Teoría financiera, Toma de decisiones empresariales.Ĭontaduría y Administración también recibe artículos de investigación de áreas afines, además de las mencionadas anteriormente. Esta revista publica artículos originales de investigación teórica o aplicada en idioma español e inglés dirigidos a la comunidad académica.
Contaduría y Administración es una revista trimestral, arbitrada por pares bajo el método de doble ciego, cuyo objetivo es contribuir al avance del conocimiento científico y técnico en las disciplinas financieras y administrativas.
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