Earnings management in Brazil: a survey of the literature
This article reviews the recent academic literature on earnings management (EM) in Brazil. The objective is to identify the main research themes addressed in the Brazilian context and the results of interest to users and preparers of financial statements. It is hoped that this study will also be useful to researchers considering investigating the theme of earnings management, by providing an overview of the main discussions and methods usually employed. As a topic for academic research, earnings management is diversified and extensive, although relatively recent. The majority of Brazilian studies have been published in the past ten years, with a significant increase in academic production more recently, making this an opportune moment to reflect on the state of the art, summarize the evolution of knowledge and propose future research avenues.