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Net income provides useful accounting information to measure efficiency and forecasting future performance. Accruals constitutes a profit component, and are divided into nondiscretionary and discretionary, which are constantly used as a proxy for measuring earnings management. Given the importance of the topic and the large share of the food and beverage sector in the Brazilian economy, the study aims to portray the accruals quality level of the companies in this sector listed on the B3 S/A Brasil Bolsa Balcão in the period 2010-2016, according to Dechow of Dichev (2002) model. This model was chosen because it measures quality accruals covering both discretionary and nondiscretionary accruals, given by the standard deviation of the regression error. Using quantile regressions, it was found that the sector has an average dispersion around accruals of 0,08365. The results show that M. Dias Branco, JBS e Hypermarcas have the best quality of accruals indicators, while JB Duarte, Minupar and Renar had the worst quality levels.

A qualidade dos ACCRUALS das empresas do setor de alimentos e bebidas listadas na B3