Earning Quality and Performance of Brazilian Companies of Open Capital

Authors

  • Josimar Pires da Silva UnB
  • Rafael Martins Noriller UFGD - UnB
  • Cesar Augusto Tibúrcio Silva UnB
  • Jorge Katsumi Niyama UnB

DOI:

https://doi.org/10.5585/riae.v17i2.2593

Keywords:

Earnings Quality. Performance. Panel Date.

Abstract

The present work to analyze the relationship between earning quality versus performance of Brazilian companies listed in Brazil, Bolsa, Balcão (B3). The methodology consists of a descriptive, basic and quantitative approach with static panel data and multiple regression application. With a sample of 371 Brazilian publicly traded companies from 2010 to 2016. Nine relevant research hypotheses were elaborated on the relationship between the quality of profit and performance. We confirmed the hypothesis of the relation between the persistence with Return on Asset (ROA) and the persistence relation with the Operating Cash Flow (FCO). It is concluded that the main contribution of the research is the confirmation of the positive relation of the proxy persistence with the performance of the companies in Brazil.

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Author Biographies

Josimar Pires da Silva, UnB

Doutorando em Ciências Contábeis pela Universidade de Brasília - UnB. Mestre em Ciências Contábeis pela Universidade de Brasilia - UnB (2014). MBA/Especialista em Gestão Financeira, Controladoria e Auditoria pela Fundação Getulio Vargas - FGV (2010). Especialista em Educação Ambiental pela UNIVALE. Graduação em Ciências Contábeis pela Faculdade São Francisco de Assis - FASFA (2010) e Graduação em Ciências Biológicas pela Universidade do Estado de Mato Grosso-UNEMAT (2005). Professor de Ciências Contábeis da Universidade Federal da Grande Dourados - UFGD.

Rafael Martins Noriller, UFGD - UnB

Docente FACE-UFGDDoutorando em Ciências Contábeis - UnB 

Cesar Augusto Tibúrcio Silva, UnB

Docente do Doutorado em Ciências Contábeis - UnB

Jorge Katsumi Niyama, UnB

Docente do Doutorado em Ciências Contábeis - UnB

Published

2018-06-01

How to Cite

da Silva, J. P., Noriller, R. M., Silva, C. A. T., & Niyama, J. K. (2018). Earning Quality and Performance of Brazilian Companies of Open Capital. Revista Ibero-Americana De Estratégia, 17(2), 108–123. https://doi.org/10.5585/riae.v17i2.2593

Issue

Section

Articles