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