Relationship between impairments of long-lived  assets and earnings management: study for  large portuguese companies

Alves, Jorge; Barros, Catarina; Guerreiro, Marta

Publication

Relationship between impairments of long-lived assets and earnings management: study for large portuguese companies

2021Conference paper

dc.contributor.author	Alves, Jorge
dc.contributor.author	Barros, Catarina
dc.contributor.author	Guerreiro, Marta
dc.date.accessioned	2023-02-22T14:18:41Z
dc.date.available	2023-02-22T14:18:41Z
dc.date.issued	2021
dc.description.abstract	Objective: The aim of the present work is to analyze the relationship between the assets impairment and earnings management, since this has been a major discussion topic in literature over the years. Thus, this relationship is analyzed studying the large Portuguese companies. Methodology: Based on 464 observations from large Portuguese companies, between 2010 and 2018, we sought to identify which earnings management practices exist and what are the main characteristics of companies related to the level of impairments recorded. Originality: To the best of our knowledge this is the firstwork that relates the value of impairments of long-lived assets with earnings management for Portuguese companies. Results: The results indicate the existence of earnings management using income smoothing and big-bath practices among the sample companies. We also conclude that companies with income smoothing practices and with lower return on assets are those with a higher impairment value recorded, and the big-bath practices do not explain this value. Practical Implications: The results of this study contribute to a greater understanding of earnings management practices in large companies in countries with continental influence. This is consistent with the importance of banking and tax administration as the main users of financial information in this context.	pt_PT
dc.description.version	info:eu-repo/semantics/publishedVersion	pt_PT
dc.identifier.citation	Alves, Jorge; Barros, Catarina; Guerreiro, M.S. (2021). Relationship between impairments of long-lived assets and earnings management: study for large portuguese companies. In International Workshop Accounting and Taxation (IWAT2021). Porto. p. 176 - 195	pt_PT
dc.identifier.issn	978-989-54164-4-8
dc.identifier.uri	http://hdl.handle.net/10198/27091
dc.language.iso	por	pt_PT
dc.peerreviewed	yes	pt_PT
dc.publisher	ISAG - EUROPEAN BUSINESS SCHOOL	pt_PT
dc.relation.publisherversion	https://iwat.isag.pt/wp-content/uploads/2021/07/Book-of-Proceedings-IWAT.pdf	pt_PT
dc.rights.uri	http://creativecommons.org/licenses/by/4.0/	pt_PT
dc.subject	Impairment	pt_PT
dc.subject	Long-lived assets	pt_PT
dc.subject	Earnings management	pt_PT
dc.subject	Income smoothing	pt_PT
dc.subject	Big-bath	pt_PT
dc.title	Relationship between impairments of long-lived assets and earnings management: study for large portuguese companies	pt_PT
dc.type	conference paper
dspace.entity.type	Publication
oaire.citation.conferencePlace	Porto	pt_PT
oaire.citation.endPage	195	pt_PT
oaire.citation.startPage	176	pt_PT
oaire.citation.title	International Workshop Accounting and Taxation (IWAT2021)	pt_PT
person.familyName	Alves
person.givenName	Jorge
person.identifier.ciencia-id	2718-FF3E-8B6B
person.identifier.orcid	0000-0002-5168-8795
person.identifier.rid	W-4214-2017
person.identifier.scopus-author-id	57197042752
rcaap.rights	openAccess	pt_PT
rcaap.type	conferenceObject	pt_PT
relation.isAuthorOfPublication	21573167-7f60-4b0c-9777-f75aa3b53025
relation.isAuthorOfPublication.latestForDiscovery	21573167-7f60-4b0c-9777-f75aa3b53025