Influência do gerenciamento de resultado nas empresas listadas na B3, crise Covid-19

Abstract

This article aims to analyze earnings management as a corporate governance policy, with the premise of investigating whether companies that engage in this practice are more resilient during economic and health crises. However, this research used a quantitative, descriptive, and longitudinal approach, utilizing secondary data. The initial population consisted of publicly traded companies listed on B3. The data collection period was between 2014 and 2022, considering quarterly financial statements. For data analysis, Stata 15 software was used, with data organized in panel format, and all econometric models were estimated using Ordinary Least Squares (OLS). The results indicate that the level of corporate governance positively influenced companies' accounting profit. It can also be concluded from this research that there was statistical significance of Covid-19 on the companies' accounting profit during the crisis period. The research contributes to the advancement of the academic field by updating the related literature, allowing new studies to be conducted based on our findings. For society, it contributes to a better understanding of the impact of these practices on participating companies in B3, enabling the evaluation of the effects of the health crisis, capturing the directed effects on the financial lives of organizations.