Measuring impacts of tax aggressinevess, earnings fluctuation and executive compensation on earnings management

This research aims to examine the impact of tax aggressiveness, earnings fluctuation and executive compensation on earnings management within companies listed on the Brazilian stock exchange. To this end, an analysis with panel data regression was conducted with a total of 702 observations using data from 117 companies. We found negative relation between earnings fluctuation and earnings management, indicating that companies with lower earnings fluctuation tend to have higher levels of earnings management, while to abnormal BTD and executive compensation was not found significative relation. These results are relevant because they present evidences that managers use discretionary accruals to meet personal goals, reducing and/or increasing results.