Excesso de confiança do Chief Executive Officer e a prática de gerenciamento de resultados

Cristian Bau Dal Magro, Marcello Christiano Gorla, Roberto Carlos Klann

Resumo


Diversos estudos têm sugerido que o excesso de confiança leva a expectativas de desempenho futuro, e os gerentes podem desenvolver predisposição para o gerenciamento de resultados. O objetivo do estudo é identificar a influência do excesso de confiança de gestores nas práticas de gerenciamento de resultados das empresas brasileiras. A metodologia da pesquisa é descritiva, com abordagem quantitativa, por meio de pesquisa documental. Os métodos estatísticos utilizados foram: entropia, TOPSIS e a regressão linear múltipla. A amostra foi composta de 127 empresas brasileiras listadas na BM&FBovespa. Conclui-se que o menor excesso de confiança impacta positivamente no gerenciamento de resultados. Sugere que os gestores com menor confiança acreditam, com menor intensidade, em suas habilidades, e, para garantir resultados organizacionais que satisfaçam às expectativas de analistas, praticam o gerenciamento de resultados de maneira oportuna para aumentar os resultados organizacionais.

Palavras-chave


Excesso de Confiança; Gerenciamento de Resultados; Teoria Comportamental.

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DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v17n50.2372

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Revista Catarinense da Ciência Contábil – CRCSC, Florianópolis, SC, Brasil. eISSN: 2237-7662, ISSN: 1808-3781


Licença Creative Commons
Este obra está licenciado com uma Licença Creative Commons Atribuição-NãoComercial-SemDerivações 4.0 Internacional.