Resumo
Este trabalho teve como objetivo realizar uma revisão sistemática nos estudos que relacionam gerenciamento de resultado e governança corporativa. A pesquisa dos artigos foi efetuada no Portal de Periódicos da Capes e também nas bases Scopus, ScienceDirect, Web of Science e SciELO. A busca identificou um total de 171 artigos, e, depois de uma análise, foram selecionados 41 para este estudo. A revisão sistemática demonstrou que a maioria dos estudos defende que a governança corporativa reduz o gerenciamento de resultado. Outros trabalhos evidenciaram que empresas familiares são mais propensas ao gerenciamento de resultado. Sendo assim, conclui-se que, apesar de ainda existirem muitas lacunas, as pesquisas sobre os temas são crescentes.
Palavras-chave: Revisão sistemática. Gerenciamento de resultado. Governança corporativa. Accruals.
The relation between earnings management and corporate governance: building a theoretical reference from a systematic review of the literature
Abstract
The aim of this study is to make a systematic review on the studies related to earnings management and corporate governance. The search for articles was conducted in the Capes Journal Website and in the database Scopus, Science Direct, Web of Science and SciELO. The search reported a total of 171 papers which, after being analyzed, 41 of them were selected for this study. The systematic review showed that most of the studies state that corporate governance reduces the earnings management. Some studies have shown that family businesses are more likely to have earnings management. Thus, it is concluded that, although there are many gaps to be explored, researches on the topics have been increasing.
Keywords: Sistematic Reveiew. Earnings Management. Corporate Governance. Accruals.
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