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

Autores

  • Cristian Bau Dal Magro Universidade Regional de Blumenau
  • Marcello Christiano Gorla Universidade Regional de Blumenau
  • Roberto Carlos Klann Universidade Regional de Blumenau

DOI:

https://doi.org/10.16930/2237-7662/rccc.v17n50.2372

Palavras-chave:

Excesso de Confiança, Gerenciamento de Resultados, Teoria Comportamental.

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.

Biografia do Autor

Cristian Bau Dal Magro, Universidade Regional de Blumenau

Doutor em Ciências Contábeis e Administração na Universidade Regional de Blumenau (FURB). Endereço: Servidão Anjo da Guarda, 295-D | Efapi | 89809-900 | Chapecó/SC | Brasil.

Marcello Christiano Gorla, Universidade Regional de Blumenau

Doutor em Ciências Contábeis e Administração na Universidade Regional de Blumenau (FURB). Endereço: Rua Antônio da Veiga, 140 | Itoupava Seca | 89030-903 | Blumenau/SC | Brasil.

Roberto Carlos Klann, Universidade Regional de Blumenau

Doutor em Ciências Contábeis e Administração pela Universidade Regional de Blumenau (FURB). Professor do Programação de Pós-Graduação em Ciências Contábeis da FURB. Endereço: Rua Antônio da Veiga, 140 | Itoupava Seca | 89030-903 | Blumenau/SC | Brasil.

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Publicado

26/03/2018

Como Citar

Dal Magro, C. B., Gorla, M. C., & Klann, R. C. (2018). Excesso de confiança do Chief Executive Officer e a prática de gerenciamento de resultados. Revista Catarinense Da Ciência Contábil, 17(50). https://doi.org/10.16930/2237-7662/rccc.v17n50.2372

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