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2014 | 75 | nr 131 | 145--169
Tytuł artykułu

Debates and Studies on Earnings Management : a Geographical Perspective

Warianty tytułu
Dyskusje na temat zarządzania zyskiem : perspektywa geograficzna
Języki publikacji
EN
Abstrakty
Zarządzanie zyskiem (earnings management) od dłuższego czasu jest przedmiotem studiów literaturowych z zakresu rachunkowości. Prowadzone na ten temat bardzo liczne badania wykazują, że niektóre aspekty zarządzania zyskiem wciąż pozostają nie do końca wyjaśnione. W niniejszym artykule autorzy przedstawiają dyskusję na temat zarządzania zyskiem. Poruszają w nim kilka zagadnień. Po pierwsze, czy kształtowanie zysków dotyczy decyzji z zakresu działalności operacyjnej, czy może decyzji z zakresu rachunkowości (praktyki rachunkowości). Po drugie, czy zarządzanie zyskiem ma na celu prezentację zdarzeń gospodarczych w sposób sprzeczny z zasadami rachunkowości, czy też może w ramach jej przepisów. I wreszcie po trzecie, czy zarządzanie zyskiem wiąże się z efektywnym funkcjonowaniem przedsiębiorstwa, czy tylko z oportunistycznym dostosowaniem do istniejących warunków. Na podstawie systematycznej i starannej analizy ponad dwustu artykułów autorzy przedstawiają również ewolucję terminu zarządzania zyskiem i prezentują własną jego definicję. Ponadto dokonują szerokiego przeglądu literatury z perspektywy geograficznej. (abstrakt oryginalny)
EN
Earnings management has received considerable attention in the accounting literaturę. However some aspects and environments are still unexplored. We present the debates on this subject: real transactions or accounting practices, respecting the rules or crossing the boundaries, efficient or opportunistic earnings management. Based on diligent investigation of more than two hundred papers, we present the evolution of the earnings management concept and present our own definition. Finally, we conduct a literature review on earnings management from a geographical perspective. (original abstract)
Rocznik
Tom
75
Numer
Strony
145--169
Opis fizyczny
Twórcy
  • University of Zaragoza, Spain
  • University of Zaragoza, Spain
  • University of Zaragoza, Spain
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