Utilidad de la información contable y earnings management: una revisión doctrinaria

2021 ◽  
Vol 5 (9) ◽  
pp. 329-346
Author(s):  
Paula Carolina Gonzalez ◽  
Giualiana Caivano ◽  
Sofia Tiberi ◽  
Florencia Belén Zinno Arbio
Keyword(s):  
Earnings Management

La información contable se subordina a la consecución de los objetivos del decisor, bajo la consideración de que el preparador de información financiera aplica una serie de juicios. Este trabajo busca relevar estudios e investigaciones que se han realizado, y sus resultados, vinculados con el impacto de la denominada ‘administración de ganancias’ (earnings management) en la utilidad de la información contable. Se realiza una investigación de tipo aplicada, exploratoria, mediante análisis doctrinario, poniendo énfasis en la utilidad para el decisor y la teoría contable positiva, y su relación con la administración de ganancias. Es importante continuar con investigaciones sobre la utilidad de la información financiera y profundizar en relevamientos para proponer variantes en su presentación.

Pengaruh Hubungan Politik Terhadap Manajemen Laba Pada Perusahaan Sektor Jasa Dengan Variabel Kontrol Ukuran Perusahaan Dan Kualitas Audit

2018 ◽  
Vol 16 (2) ◽  
pp. 30
Author(s):  
Dwikky Darmawan ◽  
Weny Putri
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Service Sector ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Political Connection ◽  
Discretionary Accrual

The purpose of this study is to determine the effects of political connection toward the earnings management of service sector companies with control variables firm size and audit quality. Firm�s political connection measured by using dummy variable. Earnings management is proxied by discretionary accrual which is measured by using Modified Jones Model. The research data applied in this study are the secondary data which are taken from the annual reports of service sector companies that listed in Indonesian Stock Exchange of 2016-2017 periods. There are 330 observations fit as sample, which are taken by using purposive sampling method. Data are processed by applying the multiple linear regression test. The result show that the political connection had positive but not significant influence to earnings management. Firm size had negative but not significant influence to earnings management. Whereas the audit quality had a negative and significant influence to earnings management.

The relation between R&D accounting treatment and the risk of the firm: Evidence from the Italian market

2014 ◽  
pp. 33-54 ◽  
Author(s):  
Riccardo Cimini ◽  
Alessandro Gaetano ◽  
Alessandra Pagani
Keyword(s):  
Earnings Management ◽  
Fiscal Year ◽  
Investment Strategies ◽  
Capital Assets ◽  
Italian Market ◽  
D Investment ◽  
Firm Evidence

In this paper, we investigate the relation between the different accounting treatments of R&D expenditures and the risk of the entity in order to identify under which treatment insiders are more likely to carry out earnings management. By analysing the R&D investment strategies of a sample of 137 listed Italian entities that complied with the requirements of IAS 38 during fiscal year 2009, following Lantz and Sahut (2005), we calculate several indexes that show the preferences of insiders to account R&D expenditures as costs or capital assets, and we study the relation of such preferences with the risk of the entity, which we measure with the unlevered beta. We hypothesize that the entities, which considered the R&D investments as costs, are the riskiest ones due to the higher probability that insiders carried out earnings management. Our results confirm such hypothesis. This paper could have implications for academics and standard setters that could learn that behind accounting discretion, insiders could opportunistically behave against outsiders.

A Study on the Earnings Management to Avoid Earnings Decreases of Public Institution

2016 ◽  
Vol 14 (1) ◽  
pp. 1-30
Author(s):  
Byoung Uk Keum ◽  
◽  
Doo Cheol Moon
Keyword(s):  
Earnings Management ◽  
Public Institution

The Effect of Tax Risk on Real Earnings Management, Cash Holdings, and Future Cash Taxes Paid

2020 ◽  
Vol 45 (4) ◽  
pp. 41-92
Author(s):  
Jongil Park ◽  
Sangyi Shin
Keyword(s):  
Earnings Management ◽  
Cash Holdings ◽  
Real Earnings Management

Earnings Management during Turnaround: The Case of Innovation Engineering Co.

2017 ◽  
Vol 26 (6) ◽  
pp. 237-277
Author(s):  
Wonsuk Ha ◽  
Bum Joon Kim ◽  
Heyjin Ahn ◽  
Su-Keun Kwak
Keyword(s):  
Earnings Management

Business Strategy and Earnings Management

2017 ◽  
Vol 42 (1) ◽  
pp. 1-62
Author(s):  
Gyu Dam Choi ◽  
Kap Soon Kim ◽  
Hyun Soo Ryu
Keyword(s):  
Earnings Management ◽  
Business Strategy

The Effect of the Characteristics of an Audit Committee on the Association between the Use of Prospector Strategy and Aggressive Earnings Management

2020 ◽  
Vol 45 (1) ◽  
pp. 173-206
Author(s):  
Bomi Song ◽  
Gyu Dam Choi ◽  
Hyun Soo Ryu
Keyword(s):  
Earnings Management ◽  
Audit Committee

Earnings Management in India

CFA Digest ◽  
2014 ◽  
Vol 44 (3) ◽  
Author(s):  
Paul R. Rossi
Keyword(s):  
Earnings Management
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