Uso de Mídia Social pelo CEOs e o Gerenciamento de Resultados
DOI:
https://doi.org/10.17524/repec.v17i3.3225Keywords:
Mídia social, LinkedIn, CEO, Gerenciamento de ResultadosAbstract
Objetivo: Analisar a relação entre o uso da mídia social do LinkedIn pelos CEOs para divulgação de informações corporativas e a prática de gerenciamento de resultados.
Método: Realizou-se uma pesquisa com as empresas brasileiras pertentes ao IBrX100. Foram operacionalizadas regressões Ordinary Least Squares. O período de análise correspondeu ao tempo de atuação do último CEO.
Resultados: Os achados evidenciaram uma relação positiva entre o uso do LinkedIn pelos CEOs com a prática de gerenciamento de resultados por accruals, entretanto, esta mesma relação não foi identificada para o gerenciamento de resultado por atividades reais. O teste de sensibilidade realizado indicou que, o uso do LinkedIn pelos CEOs se relaciona positivamente com as práticas de AEM tanto para aumentar, como para reduzir os lucros das empresas analisadas.
Contribuições: O estudo contribui ao identificar que as mídias sociais podem ser utilizadas para mascarar práticas gerenciais que reduzem a qualidade da informação contábil, corroborando com a hipótese da opacidade. Tal hipótese prevê que o CEO com maior reputação e poder está negativamente associado à qualidade dos lucros. Ademais, contribui ao evidenciar que o uso corporativo das mídias sociais pode ir além da divulgação de informações, de modo a afetar a qualidade da informação contábil.
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