VALORES ÉTICOS NA ORGANIZAÇÃO E A QUALIDADE DA INFORMAÇÃO CONTÁBIL
DOI:
https://doi.org/10.14392/asaa.2022150107Resumo
(i) Objetivo: Examinar a relação entre a ética gerencial e a qualidade das informações contábeis.
(ii) Método: Foram analisados dados de 2010 a 2019 de 272 empresas não financeiras listadas na B3. Como proxy de qualidade da informação foram adotados os modelos de Kothari et al. (2005) e Collins et al. (2017), assumindo que maiores volumes de accruals discricionários estão relacionados à redução no nível de qualidade da informação. Como proxy de ética gerencial foram verificados os casos de fraudes corporativas ocorridos no Brasil. Os testes econométricos foram realizados através de regressão linear e quantílica.
(iii) Resultados ou Discussão: Os resultados demonstram que o nível de ética gerencial afeta a qualidade das informações. Isso pode ser explicado pelo menor nível de transparência de informações e pela consequente maior assimetria de informações.
(iv) Contribuições: Os resultados possuem repercussões práticas em relação a atenção que dever ser dada tanto do profissional contábil como dos gatekeepers ao tratamento da questão ética nas organizações, uma vez que sua deficiência pode provocar vieses na informação divulgada aos usuários externos. Assim, para combater a ocorrência de fraudes e trazer melhorias para a qualidade da informação contábil, além da implementação e melhorias contínuas de políticas de controle e monitoramento nas empresas, a disseminação de programas de ética gerencial deve fazer parte de uma estratégia da alta administração que busca melhorias na transparência e qualidade das informações contábeis
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