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The present research had as its focus to study the relationship of Cash Flow with the management of results. In this sense, the use of discretion on the part of the managers occurs particularly in the recognition of the accruals, which entails in the concentration of the empirical studies on results management in the analysis of these accumulations. The objective of the research was to examine if the Operational Cash Flow contributes to the management of results of the companies of the incorporation branch. The method used in this work consisted of a quantitative approach, and the financial statements of the last five years of the developers listed in B3 were analyzed and the linear regression model was applied using the random effects method. We adopted the model proposed by Pae (2005), whose objective is to increase the predictive power of the modified Jones and Jones models, with the inclusion of variables that represent the operational cash flow. Evidence indicates that Cash Flow contributes to management of results in the companies studied. The results presented in this research can help elucidate the complex issues of results management practices in companies.

Gerenciamento de resultados pelo fluxo de caixa operacional: uma abordagem das empresas incorporadoras no Brasil