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Inventories Discretionary Management through Real Activities

2022-12Journal article Open access
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dc.contributor.authorNogueira, Maria Filipa da Silva Ferreira de Lima Miranda
dc.contributor.authorFerreira, Augusta
dc.contributor.authorFerreira, Carlos
dc.date.accessioned2023-01-13T08:57:38Z
dc.date.available2023-01-13T08:57:38Z
dc.date.issued2022-12
dc.description.abstractThis study focuses on the discretionary management of inventories based on real activity and the repercussions on the financial statements. We show the evidence of the discretionary management of real activity on inventories in 30,797 Portuguese Small and Medium-sized Enterprises (SME) from the commercial sector and its influence on financial information, using the adaptation of the quantitative methodology used by Roychowdhury (2006). Managers have the power to choose real activities to achieve their objectives. These discretion cause changes in the value of financial reporting of companies, which can be stimulating for managers who want to present financial statements that meet the requirements of stakeholders and their own interests. The results obtained allowed for the verification that the discretion included in inventory management is related to commercial management, and confirmed that managers seek to act in a way that maximizes their welfare by using discretion. The discretion causes deliberate changes in the economic and financial conditions of companies and, consequently, in the financial statements that are the element of support for decision making, for this reason it is deliberately caused asymmetry of information between the owner and other stakeholders in the information as is assumed in the agency theory and positive accounting theory.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationNogueira, M.F.M., Ferreira, A., & Ferreira, C. (2022). Inventories Discretionary Management through Real Activities: The Case of Small and Medium-Sized Portuguese Companies in Commercial Sector. International Journal of Business Innovation. 1(4). e30801. https://doi.org/10.34624/ijbi.v1i4.30801pt_PT
dc.identifier.doiDOI: 10.34624/IJBI.V1I4.30801pt_PT
dc.identifier.urihttp://hdl.handle.net/10400.15/4249
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.subjectinventory; discretionary; real activity; management; Small and Medium Enterprisespt_PT
dc.titleInventories Discretionary Management through Real Activitiespt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.titleInternational Journal of Business Innovationpt_PT
person.familyNameSilva Ferreira Lima Miranda Nogueira
person.givenNameMaria Filipa
person.identifier.ciencia-id1A15-D820-60D3
person.identifier.orcid0000-0002-2283-2858
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublicationeb32d9ef-7ad5-4f6f-a127-0df10fdcf583
relation.isAuthorOfPublication.latestForDiscoveryeb32d9ef-7ad5-4f6f-a127-0df10fdcf583

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