EFEITO MODERADOR DA EXPERTISE FINANCEIRA NA RELAÇÃO ENTRE O EXCESSO DE CONFIANÇA E A QUALIDADE DA EVIDENCIAÇÃO CONTÁBIL
DOI:
https://doi.org/10.14392/asaa.2021140101Palavras-chave:
Excesso de confiança. Expertise financeira. Qualidade da evidenciação contábil.Resumo
Objetivo: A pesquisa busca analisar o efeito moderador da expertise financeira do conselho de
administração na relação entre o excesso de confiança dos executivos e a qualidade da evidenciação
contábil.
Método: Foi realizada uma pesquisa documental, considerando dados relativos ao período temporal
de 2011 a 2017, e aplicação de técnicas estatísticas de correlação e regressão linear múltipla. A amostra
compõe-se das 146 companhias abertas com dados disponíveis para operacionalizar as variáveis.
Resultados: Os resultados revelaram que nas empresas em que o conselho de administração possui
expertise financeira, o excesso de confiança dos executivos é minimizado. A expertise financeira modera
positivamente a relação entre o excesso de confiança e a qualidade da evidenciação contábil. Os
resultados sugerem que o conhecimento financeiro do conselho de administração reflete na qualidade
da evidenciação contábil, mesmo que o executivo denote excesso de confiança e minimize a qualidade
da evidenciação contábil.
Contribuições: O estudo contribui ao auxiliar os investidores e reguladores contábeis no entendimento
de como os traços de personalidade dos executivos e o conhecimento do conselho de administração
podem interferir na qualidade dos relatórios contábeis.
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