Search

The use of management control levers can help organizations to assess results and minimize opportunistic behavior by managers. It can shape behavioral factors by providing a trigger, on occasion, to earnings management practices. The aim of the study is to analyze whether the use of management control levers affects the relationship between the behavioral factors of empowerment and creativity of managers and the propensity for earnings management. The sample is composed of 82 respondents (managers of Brazilian companies), for data processing, the structural equation was used. The results suggest that companies that prioritize the use of management control levers by threshold and diagnostic systems create barriers to earnings management practices. On the other hand, companies with the use of management control levers through belief and interactive systems make room for managers to exercise the opportunistic behavior of earnings management. [ABSTRACT FROM AUTHOR]

Copyright of Brazilian Journal of Management / Revista de Administração da UFSM is the property of Brazilian Journal of Management / Revista de Administracao da UFSM and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of RACE- Revista de Administraçâo, Contabilidade e Economia is the property of Revista de Administracao, Contabeis e Economia-RACE and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of RAIMED: Revista de Administração IMED is the property of RAIMED: Revista de Administracao IMED and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)