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Método da percentagem de acabamento como instrumento de gestão de resultados: setor da construção civil
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| 1.96 MB | Adobe PDF |
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Abstract(s)
Este estudo tem por objetivo analisar se o método da percentagem de acabamento, previsto na NCRF 19 – Contratos de construção, é utilizado como um instrumento de
gestão de resultados em empresas de engenharia civil em Portugal. O método permite mensurar o rédito com base na fase de conclusão dos contratos, calculada pela proporção dos custos incorridos em relação aos custos totais estimados. Dada a flexibilidade inerente ao uso de estimativas e julgamentos nas práticas contabilísticas, a investigação tem por enfoque entender se os gestores utilizam este método para influenciar os resultados financeiros reportados.
O contexto da pandemia de Covid-19, trouxe desafios significativos ao setor, como a redução da produção e da empregabilidade, o que pode criar um ambiente propício para a adoção de práticas de gestão de resultados. Neste cenário, os gestores podem demonstrar motivação em manipular as demonstrações financeiras de forma a mitigar os efeitos económicos adversos e apresentar resultados aceitáveis.
O estudo pretende contribuir para a literatura sobre práticas de gestão de resultados, tendo por utilização o método da percentagem de acabamento, fornecendo uma base para futuras investigações numa área ainda pouco explorada.
This study aims to analyze whether the percentage of completion method, as established in NCRF 19 – Construction Contracts, is used as a tool for earnings management in civil engineering companies in Portugal. The method allows for revenue measurement based on the stage of completion of contracts, calculated by the proportion of incurred costs relative to the total estimated costs. Given the inherent flexibility in using estimates and judgments in accounting practices, this research focuses on understanding whether managers employ this method to influence reported financial results. The context of the Covid-19 pandemic has presented significant challenges to the sector, such as reduced production and employment, potentially creating a favorable environment for the adoption of earnings management practices. In this scenario, managers may be motivated to manipulate financial statements to mitigate adverse economic impacts and present acceptable results. The study seeks to contribute to the literature on earnings management practices by examining the use of the percentage of completion method, providing a foundation for future research in an area that remains underexplored.
This study aims to analyze whether the percentage of completion method, as established in NCRF 19 – Construction Contracts, is used as a tool for earnings management in civil engineering companies in Portugal. The method allows for revenue measurement based on the stage of completion of contracts, calculated by the proportion of incurred costs relative to the total estimated costs. Given the inherent flexibility in using estimates and judgments in accounting practices, this research focuses on understanding whether managers employ this method to influence reported financial results. The context of the Covid-19 pandemic has presented significant challenges to the sector, such as reduced production and employment, potentially creating a favorable environment for the adoption of earnings management practices. In this scenario, managers may be motivated to manipulate financial statements to mitigate adverse economic impacts and present acceptable results. The study seeks to contribute to the literature on earnings management practices by examining the use of the percentage of completion method, providing a foundation for future research in an area that remains underexplored.
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Keywords
Percentagem de acabamento Gestão de resultados Contratos de construção Pandemia Covid-19 Percentage of completion Earnings management Construction contracts Covid-19 pandemic