Ano: 2015

Código: WPE – 350

Autores/Pesquisadores:

• Ana Luiza Porto Gomes

• Hsia Hua Sheng

• Adriana Bruscato Bortoluzzo

Abstract:

Several authors who have studied earnings management in banking have found empirical support for the claim that banks use the loan loss provision for earnings management (ANANDARAJAN, 2003; EL SOOD, 2012; LOBO, 2001). The authors have also found evidence of earnings management when there is a positive relationship between financial institutions’ expenditures on loan loss provisions and their outcomes. Thus, a better outcome motivates greater spending on loan loss provisions to mitigate gains (EL SOOD, 2012; LOBO AND YANG, 2005; AHMED, 1999). There are

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