ANALYSIS OF THE FACTORS THAT CONTRIBUTE TO THE USE OF LOAN LOSS PROVISIONS AS A EARNINGS MANAGEMENT INSTRUMENT IN BANKS IN BRAZIL
DOI:
https://doi.org/10.5281/zenodo.8145361Keywords:
Accounting Information, Earnings Management, Loan loss ProvisionsAbstract
It is proposed, through the analysis of the use of accounting information, to discuss the causes about the use of accounting information as an instrument of earnings management through loan provisions in Brazilian banks. The methodological procedures, with the use of approaches, qualitative in order to identify the influencing factors, through the literature review itself, and quantitative through statistical tests, test empirically the investigation of the causes of the loan loss provisions in representative Brazilians banks. The results presented are in line with indications of a differentiated use of provisions for loan loss in banks in Brazil, according to the segmentation into research groups. The research is useful for professionals with an interest in earnings management as, through relevant literature and the use of empirical tests, it contributes to the discussion of the causes of the use of earnings management in banks in Brazil.
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Copyright (c) 2023 Danielle Montenegro Salamone Nunes, Sérgio Ricardo Miranda Nazaré, Paulo Augusto Pettenuzzo de Britto, Paulo Roberto Barbosa Lustosa, Wagner Rodrigues dos Santos
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