Levels of Reported Financial Result and the Scope of Accrual-Based Earnings Management. an Exemplification Studies on the Example of Public Companies of the Clothing Industry

• Autorzy: Michał Comporek
• Języki publikacji: EN

Abstrakty

EN

The reported values ​​of the financial result at various levels of the company's operations are an important source of information for various stakeholder groups of textile companies. However, due to its accrual character, financial result is a category highly susceptible to intentional increasing (lowering), in line with the diversified premises of the management staff. The objective of the paper is to investigate the relationship between the profitability of textile companies listed on the Warsaw Stock Exchange and the directions and scale of accounting-type earnings management. The obtained results of empirical research indicate that in the sample data of hand, there are statistically significant relationships between discretionary accruals and gross margin and return of assets coefficients. This remark may be important, among others, for stock exchange investors who have been attracting the attention of the WSE-clothes sector index for years due to the above-average rate of return.(original abstract)

Słowa kluczowe

EN

Textile industry; Settlements; Profitability; Earnings management; Financial performance; Accrual accounting

PL

Przemysł włókienniczy; Rozliczenia; Rentowność; Zarządzanie zyskami; Wynik finansowy; Rachunkowość memoriałowa

• Czasopismo: Scientific Journal of Bielsko-Biala School of Finance and Law
• Rocznik: 2023
• Numer: nr 1
• Strony: 22--27

Twórcy

autor

Michał Comporek

• University of Lodz, Lodz, Poland

Bibliografia

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Identyfikatory

DOI

10.19192/wsfip.sj1.2023.3