Service quality and earnings management in Brazilian electricity distributors

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dc.contributor.authorSouza de Souza, Paulo Vitor
dc.contributor.authorPaulo, Edilson
dc.date.accessioned2026-04-13T22:46:00Z
dc.date.issued2025-12-01
dc.description.abstractPurpose: This article examines the relationship between service quality and earnings management in Brazilian electricity distributors. Design/methodology/approach: Service quality was measured using the Global Continuity Performance Indicator, as released by the Brazilian Electricity Regulatory Agency (ANEEL). To measure earnings management, the models by Dechow et al. (1995), Kothari et al. (2005), and Pae (2005) were used. Findings: The results show that lower service quality is related to greater opportunism in management through earnings management. Furthermore, the study shows that managing earnings can distort the true economic and financial position of companies with low operational performance. Research limitations/implications: The research enhances comprehension regarding the correlation between service quality, measured by the Global Continuity Performance Indicator, and earnings management within a distinct industrial and regulatory framework. This could establish a foundation for prospective studies delving into analogous relationships across diverse sectors or regions. Practical implications: The findings offer insights for regulatory authorities to promote higher standards in the generation of informational quality, which can impact the quality of services. Social implications: Enhancing the quality of electrical service through more responsible management practices leads to increased consumer satisfaction, driven by improvements in the continuity of energy supply. Originality/value: A gap exists in the literature due to the lack of studies examining the relationship between the quality of electrical service, measured by the continuity index, and opportunistic management practices through earnings management.
dc.formatapplication/pdf
dc.identifier.citationSouza de Souza, P. V., & Paulo, E. (2025). Service quality and earnings management in Brazilian electricity distributors. Journal of Economics, Finance and Administrative Science, 30(60), 250–267. Retrieved from https://revistas.esan.edu.pe/index.php/jefas/article/view/890
dc.identifier.doihttps://doi.org/10.1108/JEFAS-02-2024-0047
dc.identifier.urihttps://hdl.handle.net/20.500.12640/4933
dc.languageInglés
dc.language.isoeng
dc.publisherUniversidad ESAN
dc.publisher.countryPE
dc.relation.ispartofurn:issn:2218-0648
dc.rightshttps://purl.org/coar/access_right/c_abf2
dc.subjectGlobal continuity performanceen_EN
dc.subjectEarnings managementen_EN
dc.subjectBrazilian electricity sectoren_EN
dc.subjectEarnings qualityen_EN
dc.subjectDesempeño de continuidad globales_ES
dc.subjectGestión de gananciases_ES
dc.subjectSector eléctrico brasileñoes_ES
dc.subjectCalidad de las gananciases_ES
dc.subject.ocdehttps://purl.org/pe-repo/ocde/ford#5.02.04
dc.titleService quality and earnings management in Brazilian electricity distributors
dc.typehttps://purl.org/coar/resource_type/c_6501
dc.type.otherArtículo
dc.type.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
local.acceso.esanAcceso abierto
oaire.citation.endPage267
oaire.citation.issue60
oaire.citation.startPage250
oaire.citation.titleJournal of Economics, Finance and Administrative Science
oaire.citation.volume30

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JEFAS Vol. 30 Nº 60 (2025)