Jones Padrão e Jones Modificado: Um Tutorial de Gerenciamento de Resultados



Artigo principal Conteúdo

Cristiano Machado Costa
José Mauro Madeiros Velôso Soares

Resumo

Contexto: a mensuração do gerenciamento de resultados usualmente requer modelos baseados em múltiplos passos para computação. Após consultar a literatura por meio de estudo bibliométrico, revisão da literatura e bases de dados de pesquisa, identificamos que o modelo Standard Jones e suas subsequentes modificações são os que apresentam uso mais proeminente. Muito desta pesquisa é potencialmente interessante para as teorias sobre negócios associadas à qualidade dos lucros e manipulação contábil; porém, é difícil de ser compreendida por pesquisadores iniciantes e profissionais, pois os passos podem ser facilmente confundidos ou não são claramente descritos pela literatura que os utiliza. Objetivo: neste tutorial, apresentamos vários conceitos-chave sobre o gerenciamento de resultados e explicamos passo a passo como mensurá-los. Método: nosso tutorial considera a mensuração utilizando os modelos Jones Padrão, Jones Modificado, Jones Modificado com Retorno sobre o Ativo e Jones Modificado considerando Fluxo de Caixa e Reversão dos Accruals. Conclusões: nossa principal contribuição com este tutorial é estabelecer um passo a passo que norteie futuras pesquisas, para que estes estudos possam ser mais comparáveis uns aos outros quando utilizam os métodos de mensuração de gerenciamento de resultados.



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Costa, C. M., & Soares, J. M. M. V. (2021). Jones Padrão e Jones Modificado: Um Tutorial de Gerenciamento de Resultados. Revista De Administração Contemporânea, 26(2), e200305. https://doi.org/10.1590/1982-7849rac2022200305.en
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